Unsigned Assessment Orders Held Invalid under GST Law

Case Title: M/s. K.L.R. Constructions v. Deputy Assistant Commissioner (ST) & Others
Court: High Court of Andhra Pradesh, Amaravati
Petition No.: Writ Petition No. 9704 of 2025
Date of Judgment: 23 April 2025
Category: Assessment Order Validity – Procedural Compliance
Relevant Sections: Sections 160 & 169, CGST Act, 2017
Impugned Forms: DRC-01A (21.05.2024), DRC-01 (29.05.2024), DRC-07 (09.08.2024)

Facts of the Case

(Ref: Paras 1–3 of judgment)

• The petitioner, M/s. K.L.R. Constructions, was issued a pre-show-cause notice (Form DRC-01A), a show-cause notice (Form DRC-01), and a final assessment order (Form DRC-07) for FY 2021–22.

• The orders were challenged on multiple grounds, with a primary contention being that the assessment orders did not bear the signature of the assessing officer.

• The Government Pleader conceded that the orders lacked the officer’s signature.

Question in Consideration

(Ref: Para 4)

• Whether the absence of the assessing officer’s signature on the GST assessment order renders the proceedings invalid despite Section 160 and 169 of the CGST Act, 2017?

Observations of the Court

(Ref: Paras 4–6)

• The Court relied on earlier Division Bench rulings:

  • A.V. Bhanoji Row v. Assistant Commissioner (ST) (W.P. No. 2830/2023, dated 14.02.2023) – held signature on assessment order is mandatory.

  • M/s. SRK Enterprises v. Assistant Commissioner (W.P. No. 29397/2023, dated 10.11.2023) – unsigned order invalid.

  • M/s. SRS Traders v. Assistant Commissioner (W.P. No. 5238/2024, dated 19.03.2024) – unsigned assessment orders set aside.

• It was reiterated that Sections 160 & 169 cannot cure the defect of an unsigned order.

Judgment of the Court

(Ref: Para 7)

• The pre-SCN (DRC-01A), SCN (DRC-01), and assessment order (DRC-07) were set aside.

• Liberty granted to the department to reinitiate assessment with proper notice and a duly signed order.

• Time between the impugned order and the High Court’s order excluded for limitation computation.

• No order as to costs.

Between Fine Lines

• GST assessment orders must bear the signature of the assessing officer.

• Unsigned orders are invalid and unenforceable.

• Sections 160 & 169 CGST Act do not cure the defect.

• Court allows re-assessment, but department must comply with procedural requirements.

• Taxpayers can successfully challenge unsigned assessment orders.

Summary of Referred Cases