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of <h1>GST assessment order set aside for missing assessing officer signature under Sections 160 & 169</h1> The AP HC set aside a GST assessment order in Form GST DRC-07 due to absence of the assessing officer's signature. Following precedents in A.V. Bhanoji ... Challenge to assessment order in Form GST DRC-07 - 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 v. The Assistant Commissioner (ST) [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 Services Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of SRK Enterprises v. Assistant Commissioner [2023 (12) TMI 156 - ANDHRA PRADESH HIGH COURT], had set aside the impugned assessment order. Following the aforesaid Judgments, 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 18-5-2024, 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 Andhra Pradesh High Court, per R. Raghunandan Rao, J., disposed of the writ petition challenging the assessment order in Form GST DRC-07 dated 18-5-2024 under the Goods and Services Tax Act, 2017, for the period 2019-2020. The petitioner contended that the assessment order lacked the signature of the assessing officer. The Government Pleader conceded this absence.Relying on binding precedents-A.V. Bhanoji Row v. Assistant Commissioner (W.P. No. 2830 of 2023), SRK Enterprises v. Assistant Commissioner (W.P. No. 29397 of 2023), and SRS Traders v. Assistant Commissioner (W.P. No. 5238 of 2024)-the Court reaffirmed that 'the signature on the assessment order cannot be dispensed with,' and that statutory provisions under Sections 160 & 169 of the CGST Act do not cure this defect. The absence of the assessing officer's signature renders the assessment order invalid.Accordingly, the Court set aside the impugned assessment order and granted liberty to the respondent to conduct a fresh assessment after issuing notice and ensuring the order bears the assessing officer's signature. The period from filing to disposal of the writ petition is excluded from limitation calculations. No costs were awarded.
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