Unsigned GST assessment orders are legally defective, and delayed writ challenges may be entertained with conditions.

Under the GST framework, an assessment order lacking the assessing officer's signature is treated as legally defective and liable to be set aside; the Court also indicated that an unsigned order is not cured by the revenue's reliance on saving provisions. In a delayed writ challenge based on service through upload on the GST portal, the Court recognised that such petitions may still be entertained on a conditional basis, balancing taxpayer hardship and tax administration. Conditional relief was granted with deposit of part of the disputed tax, protection from coercive recovery, and remand for fresh consideration.

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Issues: (i) Whether an assessment order that does not bear the signature of the assessing officer is liable to be set aside. (ii) Whether the writ petition could be entertained despite delay where service of the order was claimed through upload on the GST portal, and whether conditional relief could be granted.

Issue (i): Whether an assessment order that does not bear the signature of the assessing officer is liable to be set aside.

Analysis: The order challenged before the Court suffered from the inherent defect of the assessing officer's signature being absent. The Court followed its earlier view that signature on an assessment order is not a dispensable formality and that the defect is not cured by the saving provisions relied on by the revenue. On that basis, the impugned assessment was treated as invalid.

Conclusion: Yes. The unsigned assessment order was held to be invalid and was set aside.

Issue (ii): Whether the writ petition could be entertained despite delay where service of the order was claimed through upload on the GST portal, and whether conditional relief could be granted.

Analysis: The Court noted the controversy regarding service through portal upload under the GST framework and the practical difficulties faced by registered persons in accessing online orders. Balancing the hardship to the assessee and the interests of tax administration, the Court held that delayed writ petitions in such situations could be considered on a conditional basis. The Court accordingly directed deposit of a portion of the disputed tax and granted consequential relief including remand and protection from coercive recovery.

Conclusion: Yes. The writ was entertained with conditions, and the matter was remanded after directing deposit of 20% of the disputed tax.

Final Conclusion: The assessment order was annulled for want of signature, the writ petition succeeded to that extent, and the matter was sent back for fresh consideration by the assessing authority on compliance with the deposit condition.

Ratio Decidendi: An assessment order under the GST regime is vitiated when it lacks the assessing officer's signature, and conditional relief may be granted in a delayed challenge where the defect is patent and the matter is remitted for fresh adjudication.

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