Case Title: Ramesh Traders v. Deputy Assistant Commissioner (ST) & Others
Court: High Court of Andhra Pradesh at Amaravati
Petition No.: W.P. No. 30324 of 2024
Category: Assessment – Validity of GST Assessment Order
Date of Judgment: 24 December 2024
Relevant Sections: Sections 160 & 169 of the CGST Act, 2017
Facts (Para 2–3):
The petitioner, Ramesh Traders, was issued an assessment order in Form GST DRC-07 dated 14.03.2023 by the Deputy Assistant Commissioner (ST) for FY 2018–19 under the GST Act. The petitioner challenged the order on multiple grounds, primarily that the assessment order lacked the signature of the assessing officer. The Government Pleader, upon instructions, confirmed that the order indeed bore no signature.
Questions Before the Court:
Whether an unsigned assessment order issued in Form GST DRC-07 under the GST Act can be considered a valid and legally enforceable order, or if it stands vitiated for want of signature by the assessing authority.
Observations (Para 4–5):
The Division Bench, led by Justice R. Raghunandan Rao, referred to earlier precedents:
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A.V. Bhanoji Row v. Assistant Commissioner (ST), W.P. No. 2830 of 2023 (decided on 14.02.2023)
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M/s. SRK Enterprises v. Assistant Commissioner, W.P. No. 29397 of 2023 (decided on 10.11.2023)
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M/s. SRS Traders v. Assistant Commissioner (ST), W.P. No. 5238 of 2024 (decided on 19.03.2024)
In all these judgments, it was consistently held that a valid assessment order must bear the signature of the assessing officer. The provisions of Sections 160 and 169 of the CGST Act—pertaining to procedural irregularities and service of notices—cannot cure a substantive defect such as the absence of a signature. The Court reaffirmed that an unsigned order lacks legal sanctity and cannot be enforced.
Judgment (Para 6–7):
Following the line of precedent, the Court quashed the unsigned assessment order in Form GST DRC-07 dated 14.03.2023. However, liberty was granted to the Department to pass a fresh assessment order after issuing due notice and ensuring that the order is duly signed by the competent authority. For limitation purposes, the time between the impugned order and the receipt of this judgment was directed to be excluded. No order as to costs was made.
Summary of Referred Cases:
| Case Name | W.P. No. | Date | Held |
|---|---|---|---|
| A.V. Bhanoji Row v. Asst. Commissioner (ST) | 2830/2023 | 14.02.2023 | Unsigned assessment orders invalid; signature is essential under law. |
| M/s. SRK Enterprises v. Asst. Commissioner (ST) | 29397/2023 | 10.11.2023 | Followed Bhanoji Row; unsigned GST order set aside. |
| M/s. SRS Traders v. Asst. Commissioner (ST) | 5238/2024 | 19.03.2024 | Reiterated that unsigned assessment orders are null and void. |
Between Fine Lines (Practical Takeaway):
This decision reinforces that every GST assessment order must carry the authorized officer’s signature. Unsigned orders are legally void and unenforceable, irrespective of whether they are digitally generated. Departments must ensure procedural compliance to avoid invalidation of demands on technical grounds, while taxpayers should examine DRC-07 orders carefully for such lapses before proceeding to appeal.
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.”
