RCC Engineering Private Limited Vs Deputy Assistant Commissioner (Andhra Pradesh High Court)
In a significant ruling, the Andhra Pradesh High Court has set aside several Goods and Services Tax (GST) assessment orders against RCC Engineering Private Limited, citing the absence of a signature from the assessing officer. The court’s decision, issued on September 18, 2025, follows a consistent line of judicial precedents that mandate a signature for such documents to be considered valid. The company had challenged the unsigned assessment orders for the financial years 2019-20, 2021-22, and 2022-23.
The court relied on a series of previous rulings to reach its conclusion. In V. Bhanoji Row Vs. The Assistant Commissioner (ST), the Andhra Pradesh High Court had already established that a signature on an assessment order is not a dispensable formality. The judgment clarified that procedural provisions under Sections 160 and 169 of the Central Goods and Service Tax Act, 2017, could not rectify such a fundamental flaw. This view was further reaffirmed in M/s. SRK Enterprises Vs. Assistant Commissioner and M/s. SRS Traders Vs. The. Assistant Commissioner ST & ors. The court also referenced a Madras High Court judgment in T.V.L. Deepa Traders vs. The Deputy Commissioner, which held that unsigned orders do not constitute a valid service.
