K. L .R. Constructions Vs Deputy Assistant Commissioner STI (Andhra Pradesh High Court)
The Andhra Pradesh High Court has quashed a Goods and Service Tax (GST) assessment order issued against K. L. R. Constructions, along with the preceding notices, citing the critical absence of the assessing officer’s signature on the final order. The ruling, delivered in a writ petition filed by the construction firm, reinforces the legal necessity of an officer’s signature for the validity of such official documents.
The petitioner, K. L. R. Constructions, challenged the pre-show-cause notice (Form GST DRC-01A dated May 21, 2024), the show-cause notice (Form GST DRC-01 dated May 29, 2024), and the assessment order (Form GST DRC-07 dated August 9, 2024), all issued by the first respondent, for the period 2021-2022 under the GST Act, 2017. Among various grounds, the primary contention raised by the petitioner was that the assessment orders, specifically those in Form GST DRC-01 and Form GST DRC-07, lacked the signature of the assessing officer.
During the court proceedings, the learned Government Pleader for Commercial Tax, acting on instructions, confirmed to the bench that the impugned assessment orders indeed did not bear the signature of the assessing officer.
The High Court, in its decision, relied upon a series of its own previous judgments that have consistently addressed the legal implications of an unsigned assessment order.
