2025 (8) TMI 601

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....N RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM For the Appellant : L Chandra Obul Reddy For the Respondent : GP FOR COMMERCIAL TAX ORDER The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 23.01.2025, passed by the 1st respondent, under the Goods and Service Tax Act, ....

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....rt, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside t....