Tag Archives: HIGH COURT OF ANDHRA PRADESH

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

By | July 7, 2026
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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 »

Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed

By | July 7, 2026
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Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019–20 to 2021–22) is legally sustainable, or if the tax authorities are mandated to issue separate notices for each… Read More »