GST Assessment Order Set Aside for Missing Signature and DIN, Court Orders Fresh Assessment

Get the full picture - access the original judgement of the court order here

Case Name

Khaleel Bhai Family Restaurant vs. The Assistant Commissioner and Others (High Court of Andhra Pradesh at Amaravati)

Writ Petition No. 5624/2025

Date: 12th March 2025

Key Takeaways

• Unsigned and DIN-less GST orders are invalid: The court reaffirmed that assessment orders under the GST Act must be signed by the assessing officer and must include a Document Identification Number (DIN). Orders missing these are considered invalid and unenforceable.
• Precedent followed: The court relied on previous High Court and Supreme Court decisions, emphasizing consistency in the application of these requirements.
• Fresh assessment allowed: The authorities can issue a new assessment order, but only after following proper procedures, including notice to the taxpayer and ensuring the order is signed and contains a DIN.
• Limitation period protected: 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 and unenforceable?

Facts

• Parties: The petitioner is Khaleel Bhai Family Restaurant. The respondents are the Assistant Commissioner and other GST authorities.
• Timeline: The GST authorities issued an assessment order (Form GST DRC-07) dated 24.08.2024 for the financial year 2021-2022.
• Dispute: The restaurant challenged the order, arguing it was invalid because it lacked both the signature of the assessing officer and a DIN.
• Admission: The government’s counsel admitted that the order indeed lacked both the signature and the DIN.

Arguments

Petitioner (Khaleel Bhai Family Restaurant)

• 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 GST law and CBIC circulars.

Respondents (GST Authorities)

• The government pleader, on instructions, admitted that the order was unsigned and did not contain a 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 CGST 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 precedent 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 the 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) and unenforceable.

5. M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa:

• Based on CBIC Circular No.128/47/2019-GST (23.12.2019), held that non-mention of a DIN invalidates the order.

6. Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam:

• Also held that orders without a DIN must be set aside.

Judgement

• The High Court set aside the GST assessment order dated 24.08.2024 because it lacked both the signature of the assessing officer and a DIN.
• The court granted liberty to the GST authorities to conduct a fresh assessment, provided they issue proper notice and ensure the new order is signed and contains 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 order as to costs.

FAQs

Q1: Why was the GST assessment order set aside?

A: Because it was not signed by the assessing officer and did not contain 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 GST communications to ensure authenticity and traceability. Orders without a DIN are considered invalid.

Q3: Can the authorities issue a new assessment order?

A: Yes, the court allowed the authorities to issue a fresh order, but they must follow proper procedures, including signing the order and including a DIN.

Q4: What happens to the limitation period for issuing a new order?

A: The time between the original (now set aside) order and the court’s decision will not count towards the limitation period, giving the authorities more time to issue a new order.

Q5: What legal precedents did the court rely on?

A: The court cited several High Court decisions and the Supreme Court’s ruling in Pradeep Goyal Vs. Union of India & Ors, all of which held that unsigned or DIN-less orders are invalid.