Unsigned Assessment Order Treated As No Service | HC

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Unsigned Assessment Order Invalid HC

Case Details: D. Bhuvaneswara Reddy vs. Assistant Commissioner ST - [2026] 182 taxmann.com 462 (Andhra Pradesh)

Judiciary and Counsel Details

  • R. Raghunandan Rao & T.C.D. Sekhar, JJ.
  • Y. Sreenivasa Reddy for the Petitioner.

Facts of the Case

The assessee, being the petitioner, was subjected to an assessment in which an assessment order was passed and served in Form GST DRC-07. The assessee challenged the assessment order solely on the ground that it did not bear the signature of the Assessing Officer. It was contended that, in the absence of such signature, the assessment order was invalid in law and that service of an unsigned order could not amount to valid service. On this basis, the assessee questioned the legal sustainability of the assessment proceedings initiated through the said order. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that an assessment order must necessarily bear the signature of the Assessing Officer and that such authentication cannot be dispensed with. The Court held that an unsigned assessment order is invalid and unenforceable in law and that service of a notice or order without signature does not amount to service at all. It was further held that, where there is no valid service of the assessment order, the question of delay in approaching the High Court does not arise. Applying Section 160 read with Section 168A of the CGST and the corresponding provisions of the Andhra Pradesh GST Act, the Court set aside the impugned assessment order and directed the authority to conduct a fresh assessment after issuing due notice and passing a duly signed assessment order.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied