Unsigned GST assessment orders are invalid when the assessing officer's signature is missing and the defect is not curable.

An assessment order under the CGST Act must bear the assessing officer's signature; an unsigned order was treated as a substantive illegality, not a curable irregularity. The High Court held that the defect is not cured by the provisions on service of documents or mistake in proceedings, so the impugned assessment order could not be sustained. The order was set aside, while the department was left free to issue notice and conduct a fresh assessment in accordance with law.

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Issues: Whether an assessment order issued under the GST regime without the signature of the assessing officer is valid and liable to be sustained.

Analysis: The assessment order challenged before the Court was undisputedly unsigned. The Court followed earlier Division Bench decisions holding that the signature on an assessment order is not a dispensable formality and that the defect is not rectified by Sections 160 and 169 of the Central Goods and Services Tax Act, 2017. On that basis, the absence of signature was treated as a substantive illegality affecting the validity of the order.

Conclusion: The unsigned assessment order was held invalid and was set aside, with liberty to the assessing authority to undertake fresh assessment after issuing notice and affixing the requisite signature.

Final Conclusion: The writ petition succeeded to the extent of setting aside the impugned assessment order, while preserving the department's right to proceed afresh in accordance with law.

Ratio Decidendi: An assessment order under the Central Goods and Services Tax Act, 2017 must bear the signature of the assessing officer, and the absence of such signature renders the order invalid; the defect is not cured by the provisions relating to service or mistake in proceedings.

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