GST Assessment Order Without Assessing Officer Signature is invalid: AP HC
In the case of Usman Enterprises Vs. Assistant Commissioner ST and Others (Andhra Pradesh High Court), the petitioner challenged an assessment order passed under the Goods and Services Tax (GST) Act for the period 2019-2020. The assessment order, issued on 18.05.2024, was found to be deficient because it lacked the signature of the assessing officer, a key requirement under the GST Act. The petitioner argued that the absence of this signature rendered the order invalid.