2026-VIL-593-AP
  1. Home
  2. 2026-VIL-593-AP

SGST High Court Cases

GST - Absence of signature on assessment order, Service of order through portal upload - Assessing officer passed summary of assessment order without affixing a signature on the order and uploads the same in the portal claiming it as valid service on the registered person without generating a Document Identification Number or physical/manual signature - Whether an assessment order lacking the signature of the assessing officer is valid and whether uploading an order in the portal constitutes sufficient service of the order on a registered person under Section 169 of the CGST Act, 2017 – HELD - The signature on an assessment order cannot be dispensed with and its absence renders the assessment order invalid. The Division Bench in multiple cases have consistently held that the absence of signature of the assessing officer would render the assessment order invalid. Regarding service through portal upload, while Section 169(1)(d) of the CGST Act prescribes uploading as a method of service, the High Court of Allahabad has taken a contrary view holding that uploading alone is insufficient. The fact remains that a very large number of registered persons have approached this Court with the contention that they were unable to access the portal either on account of their ignorance or on account of the fact that the persons, authorized by them, to act on their behalf, are not informing them of such order. This Court is also aware of the practical difficulties that have arisen on account of the introduction of the GST regime and the introduction of the online mechanism - Keeping in view the hardships that are being faced by various registered persons, especially in cases where the order suffer from patent irregularities, the impugned order of assessment would have to be set aside - Balancing the hardships of registered persons and the need for state administration of tax collection, the court adopts a pragmatic approach by permitting delayed writ petitions in cases involving patent irregularities subject to the condition that the registered person pays twenty percent of the disputed tax amount - The impugned assessment order is set aside and remanded back to the assessing officer to pass appropriate orders after affording due opportunity of hearing to the petitioner – The petition is disposed of
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Outreaches, Filing Intricacies...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?