Tag Archives: Assistant Commissionerst

An unsigned GST assessment summary is invalid and cannot be validated by curative provisions.

By | July 7, 2026

An unsigned GST assessment summary is invalid and cannot be validated by curative provisions. Issue Whether a GST assessment summary issued in Form GST DRC-07 is legally valid if it completely lacks the signature of the Assessing Officer, and whether statutory curative and service provisions under Section 160 can validate such an unsigned order. Facts… Read More »