Unsigned GST assessment orders are invalid, and consequential recovery and penalty notices cannot survive independently.

An assessment order under GST must bear the assessing officer's signature; an unsigned FORM GST DRC-07 is invalid and not cured by service provisions. The Court applied earlier Division Bench rulings and held that an unsigned order is not validly served, so delay in challenging it did not defeat the writ petition. As the assessment order itself was unsustainable, the consequential recovery notice and penalty notice could not survive independently. The unsigned assessment order was set aside, and the matter was remanded to the assessing authority to pass fresh orders after due notice.

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Issues: Whether an assessment order under the GST regime is liable to be set aside for want of the assessing officer's signature, and whether the consequential recovery notice and penalty notice can survive.

Analysis: The assessment order in FORM GST DRC-07 was found to be unsigned. The Court followed earlier Division Bench decisions holding that the signature on an assessment order is mandatory and that the defect is not cured by the provisions relating to service or communication. It further relied on the rule that an unsigned order is not validly served, so delay in approaching the Court could not defeat the challenge. Since the assessment order itself was unsustainable, the consequential recovery and penalty proceedings could not stand on their own footing.

Conclusion: The unsigned assessment order was set aside. The matter was remanded to the assessing authority to pass fresh orders after due notice, and the consequential proceedings were rendered ineffective.

Final Conclusion: The assessee obtained partial relief: the impugned assessment was annulled and fresh adjudication was directed, with consequential recovery and penalty action not surviving independently.

Ratio Decidendi: An assessment order under the GST law must bear the assessing officer's signature, and an unsigned order is not validly served or capable of sustaining consequential recovery action.

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