Adjudication Order Not Containing Signature of Proper Officer—Validity of—CA. Satyadev Purohit

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The Tax Publishers GST--Adjudication Proceeding Adjudication Order Not Containing Signature of Proper Officer--Validity of CA. Satyadev Purohit The learned author seeks to make an analytical study of the issue as to whether issuance of an adjudication order without date and signature of proper officer, is valid and sustainable in law. 1. Introduction One of the essential ingredients of a valid notice or order is that it should be dated and properly singed by the proper officer. An unsigned notice or order has no validity under the law. Under the Central Goods and Services Tax Act, 2017 (in short "the CGST Act"), there are various provisions empowering the proper officer to issue a notice and pass appropriate assessment order, adjudication order, attachment order, order of cancellation of order. Though there is no specific provision under the CGST Act or Rules made thereunder, requiring the Proper Officer to put his signature on such notice or order, yet it is settled proposition under the law that an unsigned notice or order is just like a paper not having any validity at all. The GST department has been pressing the provisions of section 160 relating to 'Assessment proceedings, etc., not to be invalid on certain grounds' as a defense of an unsigned notice or order. As per sub-section (1) of section 160, no assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Adjudication Proceeding

Adjudication Order Not Containing Signature of Proper Officer--Validity of

CA. Satyadev Purohit

The learned author seeks to make an analytical study of the issue as to whether issuance of an adjudication order without date and signature of proper officer, is valid and sustainable in law.

1. Introduction

One of the essential ingredients of a valid notice or order is that it should be dated and properly singed by the proper officer. An unsigned notice or order has no validity under the law.

Under the Central Goods and Services Tax Act, 2017 (in short "the CGST Act"), there are various provisions empowering the proper officer to issue a notice and pass appropriate assessment order, adjudication order, attachment order, order of cancellation of order. Though there is no specific provision under the CGST Act or Rules made thereunder, requiring the Proper Officer to put his signature on such notice or order, yet it is settled proposition under the law that an unsigned notice or order is just like a paper not having any validity at all.

The GST department has been pressing the provisions of section 160 relating to 'Assessment proceedings, etc., not to be invalid on certain grounds' as a defense of an unsigned notice or order.

As per sub-section (1) of section 160, no assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law.