Sri Srinivasa Trading Corporation vs. Assistant Commissioner Of State Tax

The above mentioned orders, in Form GST DRC-07, are challenged by the petitioner, on various grounds. The contention of the petitioner is that the show cause notice, personal hearing notice, the impugned orders and the summary of the orders in Form GST DRC-01 and GST DRC-07, which have said to have been served through the portal, did not contain digital signatures and consequently signatures on the physical copies that may be available in the office of the respondents would not be of relevance. However, this Court need only to look at the claim order dated 12.08.2024 and its summary in Form GST DRC-07 dated 12.08.2024/08.08.2024 on the ground that the said proceedings do not Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.

Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The. Assistant Commissioner ST & ors, in W.P.No.5238 of 2024, following the aforesaid two Judgments, had held that the absence of the signature of the assessing officer, on the assessment order, would render the assessment order invalid and set aside the said order.

Following the aforesaid Judgments, the impugned assessment order would have to be set aside on account of the absence of the signature of the assessing officer, on the impugned assessment order.

This Court is also cognizant of the fact that the impugned order has been passed some time back and the present writ petition has been filed with delay. However, Rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. The Hon’ble High Court of Madras in T.V.L. Deepa Traders vs. The Deputy Commissioner (W.P.No.19277 of 2024, dated 13.08.2024) had held the same view. Consequently, there is no service of the impugned order even as of today, on account of the absence of signature on the impugned proceeding. In those circumstances, the delay in approaching this Court, would not a relevant factor.

Accordingly, this Writ Petition is disposed of setting aside the impugned the claim order dated 12.08.2024 and its summary in Form GST DRC-07 dated 12.08.2024/08.08.2024, for the assessment year 2019-20, issued by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice and by assigning a signature to the said order. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________________ R. RAGHUNANDAN RAO, J