9911796707
TMI Blog2025 (2) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner [2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT]. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections 160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short "the GST Act"] for the periods 2019-20 and 2020-21. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided on 10.11.2023, had set aside the impugned assessment order. 5. Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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