Unsigned GST Assessment Order Held Void

Case Details: AMR Vision vs. Assistant Commissioner, Central Goods and Service Tax - [2026] 187 taxmann.com 901 (Andhra Pradesh)

Judiciary and Counsel Details

R. Raghunandan Rao & T.C.D. Sekhar, JJ.
Shaik Jeelani Basha for the Petitioner.
Kunuku Durga Prasad, Standing Counsel for the Respondent.

Facts of the Case

The petitioner challenged a GST assessment for the period July 2017 to March 2018 on the ground that the Summary of Order issued in Form GST DRC-07 did not bear the Assessing Officer’s signature. During the hearing, the Government Pleader confirmed that the impugned order was indeed unsigned. The Revenue also objected that the writ petition had been filed with a delay.

High Court Held

The Andhra Pradesh High Court held that an assessment order without the signature of the Assessing Officer is invalid and such a defect is not cured by sections 160 or 169 of the CGST Act. Referring to earlier Division Bench decisions, the Court observed that Rule 26 requires proper authentication of electronic orders and an unsigned order cannot be treated as valid service. Since there was no valid service of the assessment order, the plea of delay was held to be irrelevant. The Court accordingly set aside the impugned Form GST DRC-07 and granted liberty to the Department to undertake a fresh assessment after issuing notice and passing a duly signed order.