GST Update

 Desk of CA. Praveen Sharma – 1078 Series (CAPS) 

 Andhra Pradesh High Court IN THE CASE OF  GSN Granites v. Assistant Commissioner (ST) 

Unsigned GST Assessment Order Has No Legal Validity: Andhra Pradesh High Court

The Andhra Pradesh High Court has granted relief to GSN Granites by setting aside an unsigned GST assessment order.

In the case of GSN Granites v. Assistant Commissioner (ST), the petitioner challenged the assessment order on the ground that it did not contain the signature of the Assessing Officer.

The High Court held that the signature of the officer is essential for properly authenticating an assessment order. An unsigned order suffers from a fundamental legal defect and cannot be treated as a valid or enforceable order.

The Court further clarified that merely uploading an unsigned assessment order on the GST portal does not give it legal validity. The absence of the officer’s signature cannot be cured by relying upon the procedural provisions contained in Sections 160 and 169 of the CGST Act.

Accordingly, the High Court quashed the unsigned assessment order issued against GSN Granites.

However, because the petitioner had approached the Court after a delay, the relief was made subject to the deposit of 20 per cent of the disputed tax. Any amount already paid or recovered from the petitioner would be adjusted against this required deposit.

After the petitioner complies with the deposit condition, the Assessing Officer may initiate fresh assessment proceedings in accordance with law. The authority must provide the petitioner with a proper opportunity to submit its reply and be heard before passing a fresh order.

The ruling confirms that authentication through the officer’s signature is not a mere technical formality. It is an essential requirement for giving legal effect to a GST assessment order.

LINK:CA. Praveen Sharma on Linkedin

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CAPS