Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer's Signature is an Incurable Jurisdictional Defect

Last updated: 30 July 2026

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The Andhra Pradesh High Court has ruled that assessment orders issued in Form GST DRC-07 are invalid if they lack the Assessing Officer's signature. This absence is considered a fundamental jurisdictional defect that cannot be rectified under Sections 160 or 169 of the CGST Act. The court has set aside such orders and remanded them for fresh adjudication, provided 20% of the disputed tax is deposited.

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors. [Writ Petition No. 7693 of 2026 dated June 15, 2026] and M/s GSN Granites v. Assistant Commissioner (ST) & Ors. [Writ Petition No. 14368 of 2026 dated June 15, 2026] set aside the assessment orders passed in Form GST DRC-07 which did not bear the signature of the Assessing Officer and held that the absence of the signature of the Assessing Officer constitutes an inherent jurisdictional defect rendering the assessment order invalid, and such defect cannot be cured by invoking Section 160 or Section 169 of the Central Goods and Services Tax Act, 2017 ( “the CGST Act” ). The matters were remanded to the respective Assessing Officers for fresh adjudication after affording due opportunity of hearing, subject to the condition of deposit of 20% of the disputed tax within six weeks.

Citation :
Writ Petition No. 7693 of 2026 dated June 15, 2026

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Attached File : 671907_6051_02_nominee_works_committee_kalavalla.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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