2025 (2) TMI 784 - HC - GST

Challenge to assessment order - the proceeding does not contain the signature of the assessing officer - HELD THAT - 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 Vs. The Assistant Commissioner (ST) in W.P.No.2830 of 2023 decided on 14.02.2023 2023 (2) TMI 1224 - ANDHRA PRADESH HIGH COURT . 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 Vs. Assistant Commissioner 2023 (12) TMI 156 - ANDHRA PRADESH HIGH COURT had set aside the impugned assessment order. Another Division Bench of this Court by its Judgment in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST ors 2024 (4) TMI 894 - ANDHRA PRADESH HIGH COURT 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. Conclusion - 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. Petition disposed off.

Summary

The High Court of Andhra Pradesh set aside an assessment order challenged in a Writ Petition due to the absence of the assessing officer's signature, citing previous judgments emphasizing the necessity of such a signature. The Court ruled that the lack of the officer's signature rendered the assessment order invalid, leading to the disposal of the Writ Petition and granting liberty for a fresh assessment with proper notice and signature. The period between the original assessment order and the Court's decision was excluded from the limitation period, and no costs were awarded.