Unsigned GST Assessment Order Invalid | HC

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Unsigned GST Assessment Order

Case Details: Nominee Works Committee Kalavalla vs. Deputy Assistant Commissioner STII, [2026] 187 taxmann.com 1003 (Andhra Pradesh)

Judiciary and Counsel Details

  • R Raghunandan Rao & T.C.D. Sekhar, JJ.
  • Saranu Phani Teja for the Petitioner.

Facts of the Case

The petitioner challenged the validity of an assessment order issued in Form GST DRC-07 on the ground that the copy served through the GST portal did not bear the Assessing Officer’s signature. The petitioner contended that the assessment order was invalid because it had not been duly authenticated and had been served only electronically. The Department relied upon the provisions relating to deemed electronic service under Section 169 of the CGST Act and the Andhra Pradesh GST Act and also objected to the writ petition on the ground of delay. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the signature of the Assessing Officer on an assessment order is mandatory and that the absence of such a signature rendered the order invalid. The Court observed that the defect could not be cured by the provisions relating to service under Section 160, read with Section 169 of the CGST Act. Accordingly, the impugned assessment order was set aside, and the matter was remanded to the Assessing Officer for passing a fresh order after granting due opportunity of hearing, subject to the petitioner depositing 20% of the disputed tax within six weeks. The Court further directed that the period from the filing of the writ petition to the Assessing Officer’s receipt of the order would be excluded from limitation, while leaving all issues open.

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