High Court Holds Absence of Assessing Officer’s Signature is an Inherent Defect Which Cannot be Cured Under GST Law

The Andhra Pradesh High Court has held that an assessment order issued without the signature of the assessing officer contains a fundamental defect and is void in the eyes of the law. Such a defect cannot be corrected under Sections 160 and 169 of the CGST Act, 2017.

The petitioner, Nominee Works Committee Kalavalla, has challenged the assessment order issued in Form GST DRC-07 dated 25 July 2023 and the recovery proceedings initiated through Form GST DRC-16 dated 17 February 2026 for the financial year 2022-23. The petitioner submitted that the assessment order was invalid as it did not contain the signature of the AO. It was also argued that the order had not been served in the preferred manner and that the department claimed service of the order merely by uploading the order on the GST portal.

The Revenue opposed the writ petition on the ground of delay and submitted that uploading of the order on the portal constituted valid service under Section 169(1)(d) of the Central Goods and Services Tax Act, 2017.

The court held that the absence of the signature is an inherent and patent defect that makes the assessment order invalid, and such a deficiency cannot be corrected by invoking Sections 160 or 169 of the CGST Act, 2017. With regard to the delay in filing the writ petition, the Court acknowledged the practical difficulties faced by taxpayers under the online GST regime and noted that several registered persons were unable to access the portal or were unaware of orders uploaded there.

Balancing the interests of taxpayers and the state’s need for effective tax administration, the Court set aside the assessment order and remanded the matter to the AO for passing a fresh order. The Court directed the petitioner to deposit 20% of the disputed tax within six weeks.