Assessment Order Invalidated Due to Lack of Assessing Officer's Signature

Assessment Order Invalidated Due to Lack of Assessing Officer’s Signature

Summary in Key Points:

Issue: Is an assessment order valid if it lacks the signature of the Assessing Officer?
Facts: The petitioner challenged an assessment order issued under the GST Act for the period 2020-21, arguing that it did not bear the Assessing Officer’s signature.
Decision: Citing previous judgments in A.V. Bhanoji Row v. Assistant Commissioner (ST) and SRS Traders v. Assistant Commissioner (ST), the court held that the absence of the Assessing Officer’s signature renders the assessment order invalid. The court followed these precedents and set aside the impugned assessment order.

Important Note: This decision reinforces the importance of the Assessing Officer’s signature on assessment orders. The signature serves as authentication and validation of the order. The court’s reliance on previous judgments demonstrates the consistent application of this principle. This ruling safeguards taxpayers by ensuring that assessment orders are properly authorized and prevents the enforcement of unsigned or unauthorized orders.

HIGH COURT OF ANDHRA PRADESH

Arikatia Venkateswarlu

Assistant Commissioner St

R. Raghunandan Rao AND MAHESWARA RAO KUNCHEAM, JJ.

WRIT PETITION NO: 24449 of 2024

DECEMBER 4, 2024

S. Suri Babu, for the Petitioner.

ORDER

R. Raghunandan Rao.- The petitioner was served with an assessment order in Form GST DRC-07, dated 30.11.2023, passed by the 2^nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2020 to 2021. This order has been challenged by the petitioner in the present writ petition.

2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer.

3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer, on the impugned assessment order.

4. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row v. The Assistant Commissioner (ST) , in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises v. Assistant Commissioner , in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.

5. Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders v. The. Assistant Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the assessment order invalid and set aside the said order.

6. Following the aforesaid Judgments, the impugned assessment order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order.

7. Accordingly, this Writ Petition is allowed setting aside the impugned assessment order in Form GST DRC-07, dated 30.11.2023, issued by the 2^nd respondent, with liberty to the 2^nd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. There shall be no order as to costs.

8. As a sequel, pending miscellaneous applications, if any, shall stand closed.