Unsigned GST assessment orders are invalid where the officer's signature is required and the defect is not cured by deeming provisions.

An assessment order issued in Form GST DRC-07 without the assessing officer's signature was treated as legally unsustainable. The HC followed its earlier Division Bench rulings that a valid assessment order must bear the officer's signature and that Sections 160 and 169 of the CGST Act, 2017 do not cure the defect. The unsigned order was therefore held invalid and set aside, with liberty to pass a fresh assessment after notice and signature on the order.

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Issues: Whether an assessment order in Form GST DRC-07 is valid when it does not bear the signature of the assessing officer.

Analysis: The absence of the assessing officer's signature on the impugned assessment order was accepted. The Court followed its earlier Division Bench decisions holding that a signature on the assessment order is necessary and that Sections 160 and 169 of the Central Goods and Services Tax Act, 2017 do not cure such a defect. The unsigned order was therefore treated as legally unsustainable.

Conclusion: The impugned assessment order was held invalid and was set aside, with liberty to pass a fresh assessment after notice and signature on the order.

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