High Court of Andhra Pradesh16 June 2026

Siri Constructions v. Assistant Commissionerst

For assesseeRemanded

WRIT PETITION NO. 26667 OF 2025

The ruling in brief

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

Provisions considered

CGST S.160

Section 160 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

Related rulings

Andhra Pradesh High Court20 Jul 2026

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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

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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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Marella Siva Narayana v. Assistant Commissioner of State Tax

Where assessment order was issued under GST for specified period without assessing officer’s signature and both petitioner and State confirmed absence of signature, unsigned assessment order was invalid as signature was mandatory, and curative or service provisions could not cure this defect, thus such order was to be set aside with liberty for fresh signed assessment after notice

Siri Constructions v. Assistant Commissionerst

The ruling in brief

Provisions considered

Siri Constructions v. Assistant Commissionerst

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