2025 (2) TMI 1157

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..... ugned assessment order - HELD THAT:- The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), [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 Se .....

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..... o the 2nd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order.
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO And THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM FOR THE PETITIONER : VADREVU S K KRISHNA KANTH FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following : ( Per Hon'ble Sri Justice R. Raghunandan Rao) Th .....

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..... assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. 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 .....

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..... India & Ors 2022 (63) G.S.T.L. 286 (SC). The Hon'ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as "C.B.I.C."), had held that an order, which does not contain a DIN number would be non-est and invalid. 7. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy .....

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..... s disposed of setting aside the impugned assessment order in Form GST DRC-07, dated 12.08.2024, issued by the 2nd respondent, with liberty to the 2nd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment order, till the date of receipt of this Order shall be excluded for the purposes of limita .....

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