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Issues: (i) whether an unsigned summary assessment order under the GST regime is invalid and liable to be set aside; (ii) whether the absence of signature prevents valid service of the order so as to render delay in filing the writ petition irrelevant.
Issue (i): whether an unsigned summary assessment order under the GST regime is invalid and liable to be set aside.
Analysis: The order was passed without the assessing officer's signature. The statutory scheme and binding precedent treated signature on the assessment or summary order as indispensable, and the defect was not cured by the general saving provisions relating to service or mistake. An unsigned order could not be sustained.
Conclusion: The unsigned summary order was invalid and was set aside.
Issue (ii): whether the absence of signature prevents valid service of the order so as to render delay in filing the writ petition irrelevant.
Analysis: Rule 26(3) of the Central Goods and Services Tax Rules, 2017 requires proper signing for service of notices or orders. An unsigned order was treated as not duly served, and therefore the delay in approaching the Court could not defeat the challenge.
Conclusion: There was no valid service of the impugned order, and the delay did not bar relief.
Final Conclusion: The writ petition succeeded, the impugned GST orders were annulled, and the matter was left open for fresh assessment in accordance with law.
Ratio Decidendi: An assessment or summary order under the GST law must bear the assessing officer's signature, and an unsigned order is invalid and ineffective for service and enforcement.
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