AMR Vision Vs Assistant Commissioner (Andhra Pradesh High Court)
The Andhra Pradesh High Court considered a writ petition challenging a Summary of Order in Form GST DRC-07 dated 03.09.2024 passed under the Goods and Services Tax Act, 2017 for the period July 2017 to March 2018.
The petitioner challenged the assessment order on multiple grounds, including that the impugned proceedings did not contain the signature of the assessing officer.
The learned Government Pleader for Commercial Tax, on instructions, admitted that the impugned assessment order did not bear the signature of the assessing officer.
The Court noted that the effect of an unsigned assessment order had already been considered by Division Benches of the Court. It referred to A.V. Bhanoji Row v. The Assistant Commissioner (ST), wherein it was held that the signature of the assessing officer on an assessment order is mandatory and that the defect cannot be cured by invoking Sections 160 and 169 of the Central Goods and Services Tax Act, 2017. The Court also referred to M/s. SRK Enterprises v. Assistant Commissioner, which followed the earlier decision and set aside an unsigned assessment order. It further relied on M/s. SRS Traders v. The Assistant Commissioner (ST) & Others, where it was again held that the absence of the assessing officer’s signature rendered the assessment order invalid.
