Thammisetty Venkata Srinivasulu Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court)
The writ petition before the Andhra Pradesh High Court challenged an assessment order dated 13.03.2025 issued in Form GST DRC-07 by the Assistant Commissioner of State Tax under the Goods and Services Tax Act, 2017, for the assessment period 2023–24.
The petitioner questioned the validity of the assessment order on multiple grounds, including a specific objection that the order did not contain the signature of the assessing officer. During the hearing, the learned Government Pleader for Commercial Taxes, on instructions, confirmed that the impugned assessment order was indeed unsigned.
The Court examined the legal effect of an unsigned assessment order and referred to earlier binding precedents of the same Court. In V. Bhanoji Row v. Assistant Commissioner (ST) (W.P. No. 2830 of 2023, decided on 14.02.2023), a Division Bench had held that the signature of the assessing officer on an assessment order is mandatory and cannot be dispensed with. It was further held that defects of this nature cannot be cured by invoking Sections 160 or 169 of the Central Goods and Services Tax Act, 2017. Relying on this judgment, another Division Bench in M/s. SRK Enterprises v. Assistant Commissioner (W.P. No. 29397 of 2023, decided on 10.11.2023) had set aside an unsigned assessment order.
