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Issues: (i) Whether an assessment order without the signature of the assessing officer is valid in law and whether the defect can be cured under the statutory provisions governing service and technical lapses; (ii) Whether the impugned assessment order should be set aside and the matter remanded with a condition of deposit, despite the objection regarding delay and service through the portal.
Issue (i): Whether an assessment order without the signature of the assessing officer is valid in law and whether the defect can be cured under the statutory provisions governing service and technical lapses?
Analysis: The absence of the assessing officer's signature was treated as a substantive defect in the assessment order. The reasoning proceeded on the basis that earlier decisions of the Court had already held that signature on the assessment order cannot be dispensed with, and that the statutory provisions relied upon by the revenue do not cure such a defect. The court also noted the objection based on electronic service through the portal, but the decisive point remained that the order itself suffered from an inherent irregularity.
Conclusion: The assessment order without the assessing officer's signature was held to be invalid and the defect was not treated as curable.
Issue (ii): Whether the impugned assessment order should be set aside and the matter remanded with a condition of deposit, despite the objection regarding delay and service through the portal?
Analysis: The court balanced the practical difficulties faced by registered persons under the GST regime against the need to preserve revenue administration. In view of the patent defect in the order, it held that the writ petition could be entertained notwithstanding the delay objection. At the same time, relief was moulded by directing deposit of 20% of the disputed tax, setting aside coercive steps, and remanding the matter to the assessing officer for fresh consideration after granting due opportunity of hearing.
Conclusion: The impugned order was set aside and the matter was remanded to the assessing officer with a direction to deposit 20% of the disputed tax within six weeks.
Final Conclusion: The writ petition succeeded to the extent that the defective assessment was annulled and the dispute was sent back for fresh adjudication, while conditional relief was imposed to balance taxpayer hardship and revenue interests.
Ratio Decidendi: An assessment order under the GST regime is unsustainable where it suffers from the patent defect of lacking the assessing officer's signature, and such a defect is not cured by provisions relating to service or technical irregularities.
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