GST Assessment Order Invalidated for Lack of Signature; Fresh Assessment Allowed

GST Assessment Order Invalidated for Lack of Signature; Fresh Assessment Allowed

Issue: Whether a GST assessment order in Form GST DRC-07 is valid if it lacks the signature of the assessing officer.

Facts:

• The assessee challenged an assessment order, contending that it did not contain the signature of the assessing officer.
• The revenue admitted the absence of the signature.

Decision:

• The court, relying on previous precedents, held that an assessment order without the signature of the assessing officer is invalid.
• The court set aside the impugned assessment order.
• The court granted liberty to the revenue authorities to conduct a fresh assessment after giving notice and ensuring the inclusion of the assessing officer’s signature.
• The period between the date of the impugned order and the date of receipt of the present order was to be excluded from the limitation period for conducting the fresh assessment.

Key Takeaways:

• This case reaffirms the importance of the assessing officer’s signature as an essential requirement for valid GST assessment orders.
• The signature signifies the authenticity and finality of the assessment and ensures accountability.
• The absence of the signature invalidates the assessment order, highlighting the need for strict adherence to procedural requirements in GST assessments.
• The court’s decision to allow a fresh assessment with proper signature ensures that the assessee’s rights are protected and that the assessment process is conducted in accordance with the law.