Facts of the Case

The petitioner, M/s Siva Sai Constructions, was served with an assessment order in Form GST DRC-07 dated 29.04.2024 for FY 2018-19. The petitioner challenged the order on several grounds, including that it did not bear the signature of the Assessing Officer and lacked a DIN, and also sought a direction for reassessment under Section 73 recognising the petitioner's entitlement to input tax credit under the newly inserted Section 16(5) of the CGST Act (per Notification No. 17/2024-Central Tax dated 27.9.2024).

Issues Involved

  1. Whether an assessment order that does not bear the signature of the Assessing Officer is valid under the GST Act.
  2. Whether the delay in approaching the Court, given the order's vintage, was fatal to the petitioner's challenge.

Petitioner's Arguments

  • The impugned assessment order was issued without affixing the signature of the Assessing Officer and without a Document Identification Number on the assessment order, summary order or show cause notice, rendering it void ab initio.
  • The petitioner was entitled to reassessment under Section 73 recognising input tax credit under Section 16(5) of the CGST Act, inserted via Notification No. 17/2024-Central Tax.

Respondent's Arguments

  • Learned Government Pleader for Commercial Tax, on instructions, confirmed that there was indeed no signature of the Assessing Officer on the impugned order.

Court Order / Findings

  • The Court referred to its own earlier Division Bench rulings — A.V. Bhanoji Row v. The Assistant Commissioner (ST) (W.P.No.2830 of 2023), M/s.SRK Enterprises v. Assistant Commissioner (W.P.No.29397 of 2023), and M/s.SRS Traders v. The Assistant Commissioner ST & ors. (W.P.No.5238 of 2024) — all holding that absence of signature on an assessment order cannot be cured by Sections 160 and 169 of the CGST Act and renders the order invalid.
  • Following these precedents, the impugned assessment order was set aside on account of the absence of signature.
  • On the question of delay, the Court held that Rule 26(3) of the CGST Rules stipulates that service of a notice or order without signature does not amount to service at all, relying also on the Madras High Court's ruling in T.V.L. Deepa Traders v. The Deputy Commissioner (W.P.No.19277 of 2024); consequently, there was no valid service of the impugned order even as of the date of the writ petition, and the delay in approaching the Court was therefore not a relevant factor.
  • The petition was disposed of setting aside the impugned order, with liberty to the respondent to conduct a fresh assessment after giving notice and assigning a signature to the fresh order, and the intervening period was directed to be excluded for purposes of limitation.

Important Clarification

  • An unsigned GST assessment order is not a mere curable irregularity under Sections 160/169 of the CGST Act — it is invalid, and per Rule 26(3) of the CGST Rules, does not even amount to valid service on the assessee, which independently defeats any objection based on delay in challenging the order.
  • This principle is now well-settled across multiple Division Bench rulings of the Andhra Pradesh High Court and has been extended by other High Courts as well.

Sections Involved

  • Rule 26(3), CGST Rules, 2017 – provides that service of an unsigned notice/order does not amount to valid service.
  • Sections 160 and 169, CGST Act, 2017 – held not to cure the defect of an unsigned assessment order.
  • Section 16(5), CGST Act, 2017 (inserted by Finance (No.2) Act, 2024, per Notification No. 17/2024-Central Tax) – retrospective extension of the ITC availment window for FY 2017-18 to 2020-21, raised as an additional ground for reassessment.

Decision – In Favour of

The petition is allowed in favour of the Assessee. The unsigned assessment order is set aside, with liberty to the Department to conduct a fresh, properly signed assessment.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: Writ Petition No. 23872 of 2025
  • CNR: APHC010456672025
  • Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice Challa Gunaranjan
  • Date of Order: 10.09.2025

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