https://www.taxtmi.com/caselaws?id=776414 An assessment order under GST must bear the signature of the assessing officer to be valid. The Andhra Pradesh High Court held that an unsigned Form GST DRC-07 order is invalid, and the defect is not cured by the statutory provisions dealing with service or treatment of defects under the CGST Act. The impugned order was quashed, while the assessing authority was left free to undertake a fresh assessment after notice and proper authentication of the order. en-us Wed, 23 Jul 2025 00:00:00 +0530 Sat, 09 Aug 2025 09:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776414 An assessment order under GST must bear the signature of the assessing officer to be valid. The Andhra Pradesh High Court held that an unsigned Form GST DRC-07 order is invalid, and the defect is not cured by the statutory provisions dealing with service or treatment of defects under the CGST Act. The impugned order was quashed, while the assessing authority was left free to undertake a fresh assessment after notice and proper authentication of the order. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776414