High Court of Andhra Pradesh20 July 2026

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

For assesseeRemanded

WRIT PETITION NO. 19677 OF 2026

The ruling in brief

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

Provisions considered

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

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Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

The ruling in brief

Provisions considered

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

Marella Siva Narayana v. Assistant Commissioner of State Tax

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

Read the full analysis