GSN Granites Vs Assistant Commissioner ST (Andhra Pradesh High Court)
The Andhra Pradesh High Court considered a writ petition challenging a summary of an assessment order dated 24.05.2025 on the ground that the assessment order did not bear the signature of the Assessing Officer. The petitioner contended that the absence of the signature rendered the assessment order invalid.
The Court referred to its earlier decisions in V. Bhanoji Row Vs. The Assistant Commissioner (ST), M/s. SRK Enterprises Vs. Assistant Commissioner, and M/s. SRS Traders Vs. The Assistant Commissioner ST & ors, wherein Division Benches had consistently held that the signature of the Assessing Officer on an assessment order is mandatory, that the defect cannot be cured by Sections 160 and 169 of the Central Goods and Services Tax Act, 2017, and that assessment orders lacking the signature are invalid and liable to be set aside.
The respondents raised a preliminary objection that the writ petition had been filed after an inordinate delay. The petitioner submitted that the assessment order had not been served through the conventional mode and that the respondents claimed service only by uploading the order on the GST portal. The respondents relied on Section 169(1)(d) of the GST Act, 2017, contending that uploading an order on the portal constitutes valid service upon a registered person.
