Andhra Pradesh High Court Sets Aside Unsigned GST Assessment Order. In a significant ruling, the Andhra Pradesh High Court sets aside an unsigned GST assessment order, citing procedural lapses under the Goods and Services Tax Act, 2017. 

The Counsel for the Petitioner S.R.A Rozedar, challenged the assessment order issued in Form GST DRC-07 on December 18, 2023, for the financial year 2017-18. The primary argument was that the order lacked the signature of the assessing officer, a fundamental requirement under the GST Act. The petitioner argued that this omission rendered the order invalid. The learned Government Pleader for Commercial Tax, representing the respondents, admitted that the assessment order indeed did not contain the signature of the assessing officer. This admission brought the case under the purview of earlier judgments by the same court. The court referred to previous rulings, including A.V. Bhanoji Row vs. The Assistant Commissioner (ST), where it was held that the absence of the assessing officer’s signature could not be rectified under Sections 160 and 169 of the GST Act. The division bench also cited subsequent cases such as M/s SRK Enterprises vs. Assistant Commissioner and M/s SRS Traders vs. The Assistant Commissioner ST and Others, which reiterated the importance of the signature as a mandatory requirement for the validity of an assessment order. In light of these precedents, the court held that the unsigned assessment order in the present case was invalid. Consequently, the court set aside the impugned order but granted liberty to the respondents to conduct a fresh assessment after issuing proper notice and ensuring compliance with procedural requirements. 

The judgment emphasizes the importance of procedural compliance in GST-related matters and reinforces the principle that adherence to statutory requirements cannot be dispensed with. This ruling serves as a crucial reminder for assessing authorities to ensure the validity of their orders to avoid similar challenges in the future.