Mandatory signature on GST assessment orders was treated as essential; an unsigned DRC-07 order was set aside.

An assessment order in Form GST DRC-07 under the Goods and Services Tax Act, 2017 was held invalid because it was unsigned. The Court followed prior Division Bench rulings that the assessing officer's signature on an assessment order is mandatory, and that the defect is not cured by Sections 160 and 169 of the CGST Act. The absence of signature was treated as a fatal defect affecting the order's validity, so the unsigned assessment order was set aside, with liberty to the authority to issue a fresh order after notice and proper signature.

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Issues: Whether an assessment order in Form GST DRC-07 passed under the Goods and Services Tax Act, 2017 is liable to be set aside when it does not bear the signature of the assessing officer.

Analysis: The impugned assessment order was found to be unsigned. The Court followed prior Division Bench decisions holding that the signature of the assessing officer on an assessment order is mandatory and that the defect is not cured 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 fatal defect affecting the validity of the assessment order.

Conclusion: The unsigned assessment order was invalid and was set aside, with liberty to the authority to pass a fresh assessment order after notice and due signature.

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