Case Title: Usman Enterprises v. Assistant Commissioner (ST) & Others
Court: High Court of Andhra Pradesh, Amaravati
Petition No.: Writ Petition No. 25707 of 2024
Category: Assessment – Validity of Unsigned Order
Date of Judgment: 11 December 2024
Relevant Sections: Sections 160 and 169 of the Central Goods and Services Tax Act, 2017
Facts (Para 1–3):
The petitioner, Usman Enterprises, was issued an assessment order in Form GST DRC-07 dated 18.05.2024 for FY 2019–2020 under the GST Act. The order was challenged on several grounds, primarily that it lacked the signature of the assessing officer, rendering it invalid. The learned Government Pleader confirmed that the impugned order indeed did not bear the officer’s signature.
Questions Before the Court:
Whether an unsigned GST assessment order in Form GST DRC-07 can be considered a valid order under the CGST Act, particularly in light of Sections 160 and 169, which pertain to procedural irregularities and service of notice.
Observations (Para 4–6):
The Court referred to its earlier Division Bench decisions:
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A.V. Bhanoji Row v. Assistant Commissioner (ST), W.P. No. 2830 of 2023 (decided on 14.02.2023), holding that an assessment order must be signed by the proper officer, and Sections 160 and 169 cannot cure the absence of a signature.
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M/s SRK Enterprises v. Assistant Commissioner, W.P. No. 29397 of 2023 (decided on 10.11.2023), which followed the above principle.
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M/s SRS Traders v. Assistant Commissioner (ST), W.P. No. 5238 of 2024 (decided on 19.03.2024), reiterating that unsigned assessment orders are invalid and unenforceable.
Following these precedents, the Bench held that the absence of signature vitiates the entire assessment since it undermines the authenticity and legal sanctity of the order.
Judgment (Para 6–7):
The Court set aside the impugned assessment order dated 18.05.2024, granting liberty to the department to reissue a fresh order after following due process and ensuring the officer’s signature. The Court further directed that the period during which the writ petition was pending shall be excluded while computing limitation for re-assessment. No costs were awarded.
Summary of Referred Cases:
| Case | Citation/Number | Verdict |
|---|---|---|
| A.V. Bhanoji Row v. Assistant Commissioner (ST) | W.P. No. 2830/2023 (14.02.2023) | Held that unsigned GST orders are invalid; signature mandatory under law. |
| M/s SRK Enterprises v. Assistant Commissioner | W.P. No. 29397/2023 (10.11.2023) | Followed Bhanoji Row; unsigned orders set aside. |
| M/s SRS Traders v. Assistant Commissioner (ST) | W.P. No. 5238/2024 (19.03.2024) | Reaffirmed that unsigned assessment orders have no legal effect. |
Between Fine Lines:
For GST officers and taxpayers alike, this decision reinforces that an unsigned assessment order has no legal force. Taxpayers can contest such orders as being non est in law, and departments must ensure proper authentication of every assessment to maintain enforceability. Procedural compliance, including the officer’s signature, is not a mere formality—it is a jurisdictional necessity.
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
