M/S.Subbaiah Gas Agency vs. The Assistant Commissioner Of Central Tax

Held

The Court held that the absence of the assessing officer's signature rendered the assessment orders invalid, following previous judgments. While acknowledging the delay, the Court considered the practical difficulties faced by registered persons under the GST regime. It set aside the impugned orders and remanded the matter for fresh assessment, subject to the petitioner depositing 20% of the disputed tax.

Facts

The petitioner challenged assessment orders for the tax periods 2017-18 and 2018-19, primarily on the grounds that the orders lacked the assessing officer's signature, were passed under Section 74 instead of Section 73, and were not properly served or issued with a Document Identification Number (DIN). The respondent contended that the petition was filed with inordinate delay and that service via the portal was valid.

Key Issues

The key legal issues were the validity of assessment orders lacking the assessing officer's signature, the proper method of service for GST orders (uploading to portal), and whether delay in challenging such orders should be condoned given the complexities of the GST regime.