Unsigned GST assessment orders are invalid and cannot be cured by defect-service provisions under the CGST framework.

An assessment order under GST must bear the signature of the assessing officer to be valid. The Andhra Pradesh High Court held that an unsigned Form GST DRC-07 order is invalid, and the defect is not cured by the statutory provisions dealing with service or treatment of defects under the CGST Act. The impugned order was quashed, while the assessing authority was left free to undertake a fresh assessment after notice and proper authentication of the order.

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Issues: Whether an assessment order issued in Form GST DRC-07 is valid when it does not bear the signature of the assessing officer, and whether such defect can be cured by the statutory provisions relating to service and treatment of defects.

Analysis: The assessment order challenged in the writ petition was admittedly unsigned. The Court followed earlier Division Bench decisions holding that the signature of the assessing officer is an essential requirement of a valid assessment order under the GST regime. It further noted that the defect of absence of signature is not cured by Sections 160 and 169 of the Central Goods and Services Tax Act, 2017.

Conclusion: The unsigned assessment order was invalid and liable to be set aside.

Final Conclusion: The writ petition was allowed by quashing the impugned assessment order, while leaving it open to the assessing authority to make a fresh assessment after notice and proper authentication of the order.

Ratio Decidendi: An assessment order under the GST law must bear the signature of the assessing officer, and the absence of such signature renders the order invalid and not curable under the provisions governing defects in service or communication.

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