GST assessment orders require the assessing officer's signature; an unsigned order is invalid and not validly served.

An assessment order under the GST regime must bear the assessing officer's signature to be validly issued, and an unsigned order is not cured by Sections 160 or 169 of the CGST Act. The Court also treated Rule 26(3) of the CGST Rules as requiring service of notices or orders with signature, so an unsigned order cannot amount to valid service. On that basis, delay in approaching the Court could not be used to deny relief. The unsigned assessment order was set aside, with liberty to proceed afresh by issuing notice and signing the order.

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Issues: (i) Whether an assessment order issued under the GST regime is invalid if it does not bear the signature of the assessing officer; (ii) Whether the absence of signature prevents valid service of the order and therefore renders delay in approaching the Court irrelevant.

Issue (i): Whether an assessment order issued under the GST regime is invalid if it does not bear the signature of the assessing officer.

Analysis: The assessment order challenged in the writ petition was unsigned. The Court followed earlier Division Bench decisions holding that a signature on the assessment order is not a dispensable formality, and that the defect 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.

Issue (ii): Whether the absence of signature prevents valid service of the order and therefore renders delay in approaching the Court irrelevant.

Analysis: Rule 26(3) of the Central Goods and Services Tax Rules, 2017 was treated as requiring service of notices or orders with signature, and an unsigned order was held not to amount to service. On that basis, the Court held that the delay in filing the writ petition could not be relied upon against the petitioner.

Conclusion: The unsigned order had not been validly served, so the delay did not bar relief.

Final Conclusion: The assessment order was set aside, with liberty to proceed afresh after issuing notice and signing the order, and the intervening period was directed to be excluded for limitation purposes.

Ratio Decidendi: An assessment order under the GST regime must bear the assessing officer's signature for valid issuance and service, and the absence of signature renders the order invalid and incapable of being treated as duly served.

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