Unsigned GST Assessment Order Invalid as Signature Is Mandatory | HC

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  • Last Updated on 22 May, 2026

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unsigned GST assessment order

Case Details: Shaik Abdulla vs. State of AP [2026] 186 taxmann.com 479 (Andhra Pradesh)

Judiciary and Counsel Details

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

Facts of the Case

The petitioner challenged the GST assessment order passed by the jurisdictional authority on the ground that the said order did not contain the signature of the Assessing Officer, thereby rendering it invalid. It was contended that absence of signature on an assessment order constitutes a fundamental defect which cannot be cured. The petitioner further submitted that the order had not been served in the conventional manner and that the Department claimed service had been effected by uploading it on the portal, thereby causing procedural irregularity and prejudice. The Department contended that the writ petition suffered from inordinate delay and that such delay had not been properly explained. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that an assessment order which does not bear the signature of the Assessing Officer suffers from an inherent defect affecting its very validity, particularly in light of Sections 160 and 169 of the CGST Act, and is therefore unsustainable in law. The Court observed that such a defect cannot be treated as a mere procedural irregularity, as it goes to the root of the validity of the adjudication order itself. At the same time, balancing the interests of tax administration with the rights of the assessee, the Court held that the writ petition could be entertained subject to the petitioner depositing 20% of the disputed tax amount. Accordingly, the impugned assessment order was set aside and the matter was remanded to the Assessing Officer for fresh adjudication after granting due opportunity of hearing, subject to the petitioner depositing 20% of the disputed tax within six weeks.

List of Cases Reviewed

List of Cases Referred to

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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