Unsigned Assessment Order Treated As No Service

Case Details: D. Bhuvaneswara Reddy vs. Assistant Commissioner ST - [2026] 182 taxmann.com 462 (Andhra Pradesh)

Judiciary and Counsel Details

R. Raghunandan Rao & T.C.D. Sekhar, JJ.
Y. Sreenivasa Reddy for the Petitioner.

Facts of the Case

The assessee, being the petitioner, was subjected to an assessment in which an assessment order was passed and served in Form GST DRC-07. The assessee challenged the assessment order solely on the ground that it did not bear the signature of the Assessing Officer. It was contended that, in the absence of such signature, the assessment order was invalid in law and that service of an unsigned order could not amount to valid service. On this basis, the assessee questioned the legal sustainability of the assessment proceedings initiated through the said order. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that an assessment order must necessarily bear the signature of the Assessing Officer and that such authentication cannot be dispensed with. The Court held that an unsigned assessment order is invalid and unenforceable in law and that service of a notice or order without signature does not amount to service at all. It was further held that, where there is no valid service of the assessment order, the question of delay in approaching the High Court does not arise. Applying Section 160 read with Section 168A of the CGST and the corresponding provisions of the Andhra Pradesh GST Act, the Court set aside the impugned assessment order and directed the authority to conduct a fresh assessment after issuing due notice and passing a duly signed assessment order.