https://www.taxtmi.com/caselaws?id=766237 An assessment order under the GST regime is invalid if it is not signed by the assessing officer; the signature is treated as an essential element of a valid order. Sections 160 and 169 of the Central Goods and Services Tax Act, 2017 do not cure the defect of an unsigned assessment order. The unsigned Form VAT-203 assessment order was therefore quashed, while the authority was left free to make a fresh assessment after notice and by issuing a duly signed order. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766237 An assessment order under the GST regime is invalid if it is not signed by the assessing officer; the signature is treated as an essential element of a valid order. Sections 160 and 169 of the Central Goods and Services Tax Act, 2017 do not cure the defect of an unsigned assessment order. The unsigned Form VAT-203 assessment order was therefore quashed, while the authority was left free to make a fresh assessment after notice and by issuing a duly signed order. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766237