GST Assessment Order Invalidated Due to Lack of Assessing Officer’s Signature
Issue: Whether a GST assessment order is valid if it lacks the signature of the assessing officer.
Facts:
- An assessment order was passed against the assessee.
- The assessee challenged the order, pointing out that it did not bear the signature of the assessing officer.
Decision:
- The court referred to previous decisions where it had held that the signature on an assessment order is mandatory.
- The absence of the assessing officer’s signature renders the assessment order invalid.
- The court set aside the impugned assessment order and allowed the respondent authority to conduct a fresh assessment.
Key Takeaways:
- This case emphasizes the importance of the assessing officer’s signature on assessment orders as a crucial requirement for their validity.
- The signature signifies the authenticity and finality of the assessment and ensures accountability.
- This decision reinforces the principle that procedural requirements in tax assessments must be strictly adhered to, and any deviation can invalidate the order.
HIGH COURT OF ANDHRA PRADESH
Amruth Filling Station
v.
State of A.P.
R. Raghunandan Rao and MAHESWARA RAO KUNCHEAM, JJ.
WRIT PETITION NO: 1431 of 2025
JANUARY 22, 2025
M. V. J. K. Kumar, for the Petitioner.
ORDER
R. Raghunandan Rao – The petitioner was served with the assessment order, in Form VAT-203, vide DIN3715042443979 dated 15.04.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. The order has been challenged by the petitioner in the present Writ Petition.
2. The assessment order, in Form VAT-203, 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 disposed of setting aside the impugned assessment orders, in Form VAT-203, vide DIN3715042443979 dated 15.04.2024, passed by the 2nd respondent, with liberty to the 2nd respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment order, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs.