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of <h1>Assessment Order Invalidated Due to Missing Signature; Fresh Assessment Permitted with Proper Notice and Signature</h1> <h3>Amruth Filling Station Versus The State Of Ap and Others</h3> The HC of Andhra Pradesh set aside an assessment order due to the absence of the assessing officer's signature, deeming it invalid. The Court allowed for ... Challenge to assessment order - the proceeding does not contain the signature of the assessing officer - HELD THAT:- The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023 [2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT]. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections 160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect - Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner [2023 (12) TMI 156 - ANDHRA PRADESH HIGH COURT], had set aside the impugned assessment order. Another Division Bench of this Court by its Judgment in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST & ors [2024 (4) TMI 894 - ANDHRA PRADESH HIGH COURT], following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the assessment order invalid and set aside the said order. Conclusion - The impugned assessment order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order. Petition disposed off. The High Court of Andhra Pradesh set aside an assessment order challenged in a Writ Petition due to the absence of the assessing officer's signature, citing previous judgments emphasizing the necessity of such a signature. The Court ruled that the lack of the officer's signature rendered the assessment order invalid, leading to the disposal of the Writ Petition and granting liberty for a fresh assessment with proper notice and signature. The period between the original assessment order and the Court's decision was excluded from the limitation period, and no costs were awarded.
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