The Hon’ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors. [Writ Petition No. 7693 of 2026 dated June 15, 2026] and M/s GSN Granites v. Assistant Commissioner (ST) & Ors. [Writ Petition No. 14368 of 2026 dated June 15, 2026] set aside the assessment orders passed in Form GST DRC-07 which did not bear the signature of the Assessing Officer and held that the absence of the signature of the Assessing Officer constitutes an inherent jurisdictional defect rendering the assessment order invalid, and such defect cannot be cured by invoking Section 160 or Section 169 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). The matters were remanded to the respective Assessing Officers for fresh adjudication after affording due opportunity of hearing, subject to the condition of deposit of 20% of the disputed tax within six weeks.
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