Assessment Order Set Aside for Missing Signature and DIN: Andhra Pradesh High Court Upholds Strict Compliance in GST Proceedings

Case Name

M/s. Teju Granites vs. The Assistant Commissioner State Taxes Markapur Circle and Others (High Court of Andhra Pradesh)

Writ Petition No. 5494/2025

Date: 05th March 2025

Key Takeaways

• Mandatory Requirements: Assessment orders under the GST Act must have both the signature of the assessing officer and a Document Identification Number (DIN).
• Non-Compliance Renders Order Invalid: Orders lacking either a signature or DIN are considered invalid and are set aside by the court.
• Legal Precedents Upheld: The court followed previous decisions and Supreme Court guidance, reinforcing the importance of procedural compliance in tax matters.
• Fresh Assessment Permitted: The tax department can issue a new order, but only after correcting the procedural lapses.

Issue

Does the absence of the assessing officer’s signature and the Document Identification Number (DIN) on a GST assessment order render it invalid?

Facts

• Parties: The petitioner is M/s. Teju Granites. The respondents are the Assistant Commissioner, State Taxes, Markapur Circle, and others.
• Timeline: The assessment order in question was issued on 30.06.2022 for the financial years 2017-18 and 2018-19.
• Dispute: The petitioner challenged the assessment order on the grounds that it did not contain the signature of the assessing officer or a DIN, both of which are required under the law and relevant circulars.
• Court Proceedings: The government pleader admitted that the order indeed lacked both the signature and the DIN.

Arguments

Petitioner (M/s. Teju Granites)

• The assessment order is invalid because it does not have the signature of the assessing officer.
• The order also lacks a Document Identification Number (DIN), which is mandatory as per CBIC circulars and Supreme Court directions.
• Such procedural lapses cannot be cured by relying on Sections 160 and 169 of the Central Goods and Services Tax Act, 2017.

Respondent (Assistant Commissioner, State Taxes)

• The government pleader, upon instructions, conceded that the order did not have the required signature or DIN.

Key Legal Precedents

1. A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), W.P.No.2830 of 2023 (14.02.2023):

• Held that the signature on the assessment order is mandatory and cannot be dispensed with. Sections 160 & 169 of the CGST Act, 2017, do not cure this defect.

1. M/s. SRK Enterprises Vs. Assistant Commissioner, W.P.No.29397 of 2023 (10.11.2023):

• Followed the above judgment and set aside an unsigned assessment order.

1. M/s. SRS Traders Vs. The Assistant Commissioner ST & Ors, W.P.No.5238 of 2024 (19.03.2024):

• Reiterated that the absence of the assessing officer’s signature renders the order invalid.

1. Pradeep Goyal Vs. Union of India & Ors, 2022 (63) G.S.T.L. 286 (SC):

• The Supreme Court held that an order without a DIN is non-est (invalid) and cannot be enforced.

1. M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, 2024 (88) G.S.T.L. 179 (A.P.):

• Held that non-mention of a DIN number affects the validity of the proceedings.

1. Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, 2024 (88) G.S.T.L. 303 (A.P.):

• Also held that the absence of a DIN requires the order to be set aside.

Judgement

• The High Court set aside the assessment order dated 30.06.2022 because it lacked both the signature of the assessing officer and the DIN.
• The court granted liberty to the tax authorities to conduct a fresh assessment, provided they issue proper notice and ensure the new order is duly signed and contains a DIN.
• The period between the original order and the receipt of this judgment is excluded from the limitation period for issuing a new order.
• No order as to costs was made.

FAQs

Q1: Why was the assessment order set aside?

A: Because it did not have the signature of the assessing officer or a Document Identification Number (DIN), both of which are mandatory for validity.

Q2: What is a DIN and why is it important?

A: DIN stands for Document Identification Number. It is a unique number required on all official GST communications to ensure authenticity and traceability. Orders without a DIN are considered invalid.

Q3: Can the tax department issue a new order?

A: Yes, the court allowed the department to issue a fresh assessment order, but only after following proper procedures, including signing the order and including a DIN.

Q4: What legal provisions and precedents did the court rely on?

A: The court relied on Sections 160 & 169 of the CGST Act, 2017, and several judgments, including A.V. Bhanoji Row, M/s. SRK Enterprises, M/s. SRS Traders, and the Supreme Court’s decision in Pradeep Goyal Vs. Union of India & Ors.

Q5: Does this case affect other GST assessment orders?

A: Yes, it reinforces that all GST assessment orders must strictly comply with procedural requirements, or they risk being set aside as invalid.