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

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Case Name

Kishor Kumar Reddy vs. The Deputy Assistant Commissioner Of State Tax and Others (High Court of Andhra Pradesh at Amaravati)

W.P.No.7934/2025

Date: 13th April 2025

Key Takeaways

• Assessment orders under GST must be signed by the assessing officer and must include a DIN (Document Identification Number).
• 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 these procedural requirements.
• The authorities are allowed to issue a fresh assessment order, but only after following proper procedures.
• Any property attachment based on the invalid order is also abated (cancelled).

Issue

Does the absence of the assessing officer’s signature and the DIN on a GST assessment order render it invalid and unenforceable.

Facts

• Who’s involved?
• Petitioner: Kishor Kumar Reddy
• Respondents: The Deputy Assistant Commissioner of State Tax and others
• What happened?
• The petitioner received a GST assessment order dated 10.10.2023 for the period April 2022 to March 2023.
• He was also served a notice (Form GST DRC-16) on 18.03.2025, directing the attachment of his immovable property.
• The petitioner challenged these orders, arguing that the assessment order was not signed by the assessing officer and did not have a DIN.
• Why is this important?
• The signature and DIN are required for the validity and traceability of official tax orders.

Arguments

Petitioner’s Arguments

• The assessment order is invalid because:
• It does not have the signature of the assessing officer.
• It does not contain a DIN, as required by law and CBIC circulars.

Respondent’s Arguments

• The Government Pleader for Commercial Tax admitted:
• The assessment order indeed lacked 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 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:

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

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

• Held that non-mention of a DIN requires the order to be set aside.

Judgement

• The High Court set aside the impugned assessment order (Form GST DRC-07, dated 10.10.2023) and the property attachment notice (Form GST DRC-16, dated 18.03.2025).
• The court gave liberty to the tax authorities to conduct a fresh assessment, but only after issuing a proper order with both a signature and a DIN.
• The period between the original order and the court’s order is excluded from limitation calculations (so the authorities don’t lose time to re-issue the order).
• The property attachment is cancelled since the underlying assessment order is invalid.
• No order as to costs. Pending miscellaneous applications are closed.

FAQs

Q1: Why was the assessment order set aside?

A: Because it lacked the signature of the assessing officer and did not include a DIN, both of which are mandatory for validity under GST law and CBIC circulars.

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 communications and orders under GST to ensure traceability and authenticity. Orders without a DIN are considered invalid.

Q3: Can the tax authorities issue a new assessment order?

A: Yes, the court allowed the authorities to issue a fresh assessment order, but it must be properly signed and include a DIN, after giving notice to the petitioner.

Q4: What happens to the property that was attached?

A: The attachment is cancelled (abated) because the underlying assessment order was set aside.

Q5: Does this case set a precedent?

A: Yes, it reinforces that procedural requirements like signatures and DINs are not mere formalities but essential for the validity of GST orders, following both High Court and Supreme Court precedents.