Case Title: Amruth Filling Station v. State of Andhra Pradesh & Others
Court: High Court of Andhra Pradesh, Amaravati
Petition No.: Writ Petition No. 1431 of 2025
Date of Judgment: 22 January 2025
Category: Validity of GST Assessment Order
Relevant Sections: Sections 160 and 169 of the CGST Act, 2017
Facts (Paras 1–2)
The petitioner, Amruth Filling Station, was issued an assessment order in Form VAT-203 (DIN 3715042443979 dated 15 April 2024) under the GST Act by the 2nd respondent. The petitioner challenged the order before the High Court primarily on the ground that the assessment order did not bear the signature of the assessing officer, rendering it invalid in law.
Questions Before the Court (Para 2–3)
The issue before the Court was whether an unsigned assessment order issued under the GST Act is valid and enforceable, or whether the absence of the officer’s signature vitiates the entire proceedings.
Court’s Observations (Paras 3–6)
The Government Pleader for Commercial Tax conceded that the impugned assessment order indeed lacked the assessing officer’s signature.
The Court relied on its earlier Division Bench rulings—
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A.V. Bhanoji Row v. Assistant Commissioner (ST), W.P. No. 2830/2023 (14 Feb 2023), which held that signatures on assessment orders are mandatory and that Sections 160 and 169 of the CGST Act cannot cure such defects;
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M/s SRK Enterprises v. Assistant Commissioner, W.P. No. 29397/2023 (10 Nov 2023); and
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M/s SRS Traders v. Assistant Commissioner (ST) & Ors., W.P. No. 5238/2024 (19 Mar 2024), reiterating that unsigned orders lack legal validity.
Following these precedents, the Bench reaffirmed that the absence of a signature from the assessing officer is a substantive defect, not a curable irregularity, and renders the assessment order void.
Judgment (Paras 6–7)
The Court set aside the impugned assessment order in Form VAT-203 dated 15 April 2024 for being unsigned. However, it granted liberty to the assessing authority to conduct a fresh assessment after issuing proper notice and duly signing the order. The period between the date of the impugned order and the date of receipt of this judgment was directed to be excluded for limitation purposes. No order as to costs.
Summary of Precedents Referred
| Case | Citation / W.P. No. | Date | Verdict / Ratio |
|---|---|---|---|
| A.V. Bhanoji Row v. Assistant Commissioner (ST) | W.P. No. 2830 of 2023 | 14 Feb 2023 | Held that signature on assessment order is mandatory; Sections 160 and 169 cannot validate unsigned orders. |
| M/s SRK Enterprises v. Assistant Commissioner | W.P. No. 29397 of 2023 | 10 Nov 2023 | Unsigned assessment order quashed following Bhanoji Row. |
| M/s SRS Traders v. Assistant Commissioner (ST) & Ors. | W.P. No. 5238 of 2024 | 19 Mar 2024 | Reaffirmed that unsigned GST orders are invalid and unenforceable. |
Between Fine Lines
This judgment reinforces a strict procedural safeguard in GST administration — every assessment order must bear the signature of the assessing officer. The absence of such authentication is not a trivial or technical lapse but a fundamental defect that nullifies the order itself. For taxpayers, it offers a clear defense against digitally or manually unsigned orders issued without due execution under law.
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.”
