High Court of Andhra Pradesh16 June 2026

AMR Vision v. Assistant Commissioner, Central Goods and Service Tax

For assessee

WRIT PETITION NO. 10393 OF 2025

The ruling in brief

Where petitioner challenged assessment order for want of Assessing Officer's signature on Form GST DRC-07 and government confirmed order was unsigned, such absence of signature under CGST provisions rendered order invalid as authentication requirement under Rules mandated signature for valid service, making delay in seeking writ immaterial and order liable to be set aside

Provisions considered

Section 160, read with section 169, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017 - Rule 26 of Central Goods and Services Tax Rules, 2017/Andhra Pradesh Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Andhra Pradesh High Court20 Jul 2026

For assesseeRemanded

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Where assessee challenged summary assessment order lacking both signature of Assessing Officer and Document Identification Number, such procedural defects were found not curable under sections 160 or 169, and signature on assessment order was mandatory, rendering impugned unsigned assessment order inherently invalid and liable to be set aside

Andhra Pradesh High Court15 Jul 2026

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Kagga Pandu Ranga Rao v. Assistant Commissioner ST

Where assessment order was issued and uploaded without mandatory Document Identification Number despite CBIC circular, such omission rendered order non-est and invalid, and uploading on portal could not cure defect, making assessment liable to be set aside with liberty for fresh assessment after due notice and DIN assignment

Andhra Pradesh High Court16 Jun 2026

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Siri Constructions v. Assistant Commissionerst

Where petitioner was served with assessment summary in FORM GST DRC-07 lacking Assessing Officer's signature and department admitted such omission, signature on such assessment order was mandatory and curative provisions could not validate unsigned order, thus impugned DRC-07 was to be set aside solely due to absence of AO signature

CGST S.160

AMR Vision v. Assistant Commissioner, Central Goods and Service Tax

The ruling in brief

Provisions considered

AMR Vision v. Assistant Commissioner, Central Goods and Service Tax

The ruling in brief

Provisions considered

Read the full analysis

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

Siri Constructions v. Assistant Commissionerst

Read the full analysis