2025 (2) TMI 878 - HC - GST

Assessment Order Nullified Under GST Act for Missing Signature; Fresh Assessment Allowed with Proper Notice and Signature

Paramount Footwear Versus Assistant Commissioner and Others

The HC of Andhra Pradesh nullified an assessment order under the Goods and Services Tax Act, 2017 due to the lack of the assessing officer's signature, ... 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 [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. 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. This Writ Petition is disposed of, setting aside the impugned assessment order in Form GST DRC-07, dated 26.10.2023, issued by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The High Court of Andhra Pradesh set aside an assessment order issued under the Goods and Services Tax Act, 2017 due to the absence of the assessing officer's signature. Previous judgments established that the signature on the assessment order is mandatory, and failure to include it renders the order invalid. Consequently, the court disposed of the writ petition, nullified the assessment order, and granted the respondent the opportunity to conduct a fresh assessment with proper notice and signature. The period from the original assessment order until the court's decision is excluded for limitation purposes, and no costs were awarded.