GST Assessment Order Set Aside for Missing Signature and DIN, Andhra Pradesh High Court Rules

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Case Name

Mithra Motors Private Limited vs. The State of Andhra Pradesh and Others (High Court of Andhra Pradesh)

Writ Petition No: 6856/2025

Date: 19.03.2025

Key Takeaways

• Assessment orders under GST must be signed by the assessing officer and must include a DIN.
• Orders lacking a signature or DIN are invalid and can be set aside by the court.
• The court followed previous judgments and a Supreme Court decision, reinforcing the importance of procedural compliance in GST matters.
• Authorities can re-issue the order, but only after following proper procedure.
• The period between the original order and the court’s decision is excluded from limitation calculations for issuing a fresh 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

• Who’s involved?
• Petitioner: Mithra Motors Private Limited
• Respondents: The State of Andhra Pradesh and others (including the Commercial Tax Department)
• What happened?
• Mithra Motors received a GST assessment order (Form GST DRC-07) dated 20.12.2023 for the financial year 2017-18.
• The order was issued by the 2nd respondent (tax authority).
• Mithra Motors challenged the order, arguing it was invalid because it lacked both the signature of the assessing officer and a DIN.
• Why is this important?
• The signature and DIN are required for authenticity and traceability of official orders under GST law and related circulars.

Arguments

Petitioner (Mithra Motors Private Limited)

• The assessment order is invalid because:
• It does not have the signature of the assessing officer.
• It does not contain a DIN.
• These omissions violate mandatory requirements under the GST Act and relevant circulars.

Respondents (State of Andhra Pradesh)

• The Government Pleader for Commercial Tax admitted:
• The order indeed lacks both the signature and the DIN.

Key Legal Precedents

The court relied on several important precedents and legal provisions:

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.
• Sections 160 & 169 of the Central Goods and Service Tax Act, 2017, cannot cure the defect of a missing signature.

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) and cannot be enforced.

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, as per CBIC Circular No.128/47/2019-GST dated 23.12.2019.

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

• Reaffirmed that orders without a DIN must be set aside.

Judgement

• Decision: The High Court set aside the GST assessment order dated 20.12.2023.
• Reasoning: The order was invalid due to the absence of both the assessing officer’s signature and the DIN, as established by previous judgments and the Supreme Court.
• Order: The tax authorities are allowed to conduct a fresh assessment, but must:
• Give proper notice to the petitioner.
• Ensure the new order is signed and contains a DIN.
• Limitation: The time between the original order and the court’s decision is excluded from limitation calculations for issuing a new order.
• Costs: No order as to costs.

FAQs

Q1: Why is the signature of the assessing officer important on a GST order?

A: The signature authenticates the order and confirms it was issued by a competent authority. Without it, the order is not legally valid.

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

A: DIN stands for Document Identification Number. It is a unique number assigned to every official communication by tax authorities, ensuring traceability and preventing fraud. Orders without a DIN are considered invalid as per Supreme Court and CBIC circulars.

Q3: Can the tax department issue a new order after this judgment?

A: Yes, the court has allowed the department to issue a fresh assessment order, but only after following proper procedure (including signature and DIN) and giving notice to the petitioner.

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

A: Yes, according to this and previous judgments, any GST order lacking a signature or DIN is invalid and can be set aside by the court.

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

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