High Court of Andhra Pradesh15 June 2026

Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner STII

For assesseeRemanded

WRIT PETITION NO. 7693 OF 2026

The ruling in brief

Where assessment order was served only through GST portal and unsigned by Assessing Officer, in view of precedent holding signature on assessment order mandatory, such unsigned order suffered from patent irregularities, and hence, to be set aside: assessment was remanded to AO for fresh order after due hearing subject to petitioner depositing 20% of demand amount

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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Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner STII

The ruling in brief

Provisions considered

Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner STII

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

Marella Siva Narayana v. Assistant Commissioner of State Tax

Read the full analysis