AP HC Sets Aside GST Order for Lack of Assessing Officer’s Signature on order

Amruth Filling Station Vs State of Ap and Others (Andhra Pradesh High Court)

In the case of Amruth Filling Station vs. State of AP & Others, the Andhra Pradesh High Court invalidated a GST assessment order issued in Form VAT-203 due to the absence of the assessing officer’s signature. The petitioner challenged the order under the Goods and Services Tax Act, 2017, citing procedural lapses. The government counsel admitted that the order lacked the required signature, making it legally questionable. The High Court referred to previous rulings, including V. Bhanoji Row vs. Assistant Commissioner (ST) and M/s. SRK Enterprises vs. Assistant Commissioner, both of which held that unsigned assessment orders are legally invalid. Additionally, the court cited M/s. SRS Traders vs. Assistant Commissioner ST & Others, reinforcing the principle that a missing signature cannot be rectified under Sections 160 and 169 of the GST Act.

Following these precedents, the High Court set aside the impugned order, granting the assessing officer the liberty to issue a fresh assessment after proper notification and ensuring the necessary signature. The judgment also excluded the period between the original order and its invalidation from the limitation period. This ruling underscores the importance of procedural compliance in tax assessments, reaffirming that an unsigned order lacks legal standing.