Unsigned GST assessment order invalid where the assessing officer's signature is mandatory and the defect is not cured by saving provisions.

An assessment order under GST must bear the assessing officer's signature; an unsigned order is invalid and suffers from a jurisdictional defect. The Court followed earlier Division Bench rulings and held that the omission is not cured by the saving or service provisions in Sections 160 and 169 of the CGST Act, 2017. The unsigned assessment order was therefore set aside.

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Issues: Whether an assessment order under the GST regime is invalid when it does not bear the signature of the assessing officer, and whether such defect can be cured by Sections 160 and 169 of the Central Goods and Services Tax Act, 2017.

Analysis: The assessment order was admittedly unsigned. The Court followed earlier Division Bench decisions holding that signature on the assessment order is mandatory and that the defect is not rectified by the saving and service provisions relied upon by the Revenue. The unsigned order was therefore treated as suffering from a jurisdictional defect warranting interference.

Conclusion: The unsigned assessment order was invalid and was set aside.

Ratio Decidendi: An assessment order under the GST law must bear the assessing officer's signature, and absence of such signature renders the order invalid; the defect is not cured by Sections 160 and 169 of the Central Goods and Services Tax Act, 2017.

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