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

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Case Name

Seven Star Steels vs. The State of Andhra Pradesh and Others (High Court of Andhra Pradesh at Amaravati)

Writ Petition No. 6355 of 2025

Date: 19th March 2025

Key Takeaways

• Mandatory Requirements: GST assessment orders 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 a DIN are considered invalid and are liable to be set aside.
• Legal Precedents Upheld: The court relied on previous judgments and a Supreme Court decision to reinforce the importance of these requirements.
• Fresh Assessment Permitted: The authorities can issue a new order, but only after correcting these procedural lapses.
• Limitation Period Excluded: The time between the original (invalid) order and the court’s decision will not count towards the limitation period for issuing a new order.

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: Seven Star Steels (Petitioner) vs. The State of Andhra Pradesh and Others (Respondents).
• Event: The petitioner received a GST assessment order (Form GST DRC-07) dated 30.01.2024 for the period 2017-2018.
• Dispute: The order did not have the signature of the assessing officer or a DIN.
• Action: Seven Star Steels challenged the order in the High Court, arguing these omissions made the order invalid.
• Respondent’s Position: The Government Pleader for Commercial Tax admitted that the order indeed lacked both the signature and the DIN.

Arguments

Petitioner (Seven Star Steels)

• The assessment order is invalid because it lacks the signature of the assessing officer and a DIN.
• These are mandatory requirements under the GST Act and relevant circulars.

Respondents (State of Andhra Pradesh)

• The Government Pleader 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 an assessment order is mandatory and cannot be dispensed with.
• Sections 160 & 169 of the Central Goods and Service Tax Act, 2017, do not cure this defect.

2. 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.

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

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

4. 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).

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

• Non-mention of a DIN number affects the validity of the order.

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

• Orders without a DIN must be set aside.

Judgement

• Decision: The High Court set aside the GST assessment order dated 30.01.2024.
• Reasoning: The absence of both the signature of the assessing officer and the DIN made the order invalid, as established by previous judgments and the Supreme Court’s ruling.
• Order: The authorities are allowed to conduct a fresh assessment, but must ensure the new order includes both a signature and a DIN. The period between the original order and the court’s decision is excluded from the limitation period for issuing a new order. No costs were awarded.

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 under GST law.

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 as per Supreme Court and High Court rulings.

Q3: Can the authorities issue a new assessment order?

A: Yes, the court allowed the authorities to issue a fresh order, but only after following proper procedures, including adding a signature and a DIN.

Q4: Does this case mean all unsigned or DIN-less GST orders are invalid?

A: Yes, according to this judgment and the cited precedents, any GST order lacking a signature or DIN is invalid and can be set aside.

Q5: What happens to the limitation period for issuing a new order?

A: The time between the original (invalid) order and the court’s decision is excluded from the limitation period, so the authorities have more time to issue a new order.