Unsigned GST Order Set aside

The Andhra Pradesh High Court, by its order dated 15 June 2026, quashed an unsigned assessment order issued in Form GST DRC-07, holding that the absence of the assessing officer's signature constitutes an inherent defect that cannot be cured under the CGST Act. 

While recognising the delay in approaching the Court, it balanced the interests of the revenue and the taxpayer by directing the petitioner to deposit 20% of the disputed tax before remanding the matter for fresh adjudication after affording an opportunity of hearing.