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

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Case Name

M/s. Srinivasa Seeds and Pesticides vs. The Assistant Commissioner (ST) & Others (High Court of Andhra Pradesh)

W.P. No. 10565 of 2025

Date: 13th April 2025

Key Takeaways

• Assessment orders under GST must have both the signature of the Assessing Officer and a DIN.
• Orders lacking these requirements 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.
• The authorities can issue a fresh order, but only after following proper procedures.
• Any bank attachment orders based on the invalid assessment are also set aside.

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?
• The petitioner is M/s. Srinivasa Seeds and Pesticides. The respondent is the Assistant Commissioner (ST) and others.
• What happened?
• The petitioner received a GST assessment order (Form GST DRC-07) dated 30.04.2024 for the periods 2018-19 to 2022-23.
• Why the dispute?
• The petitioner challenged the order, arguing it was invalid because it lacked both the signature of the Assessing Officer and a DIN. The government pleader confirmed these omissions.

Arguments

Petitioner’s Arguments:

• The assessment order is invalid as it does not contain 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.

Respondent’s Arguments:

• The government pleader, on instructions, admitted that the 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 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 cannot be enforced.

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:

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

Relevant Sections:

• Sections 160 & 169 of the Central Goods and Service Tax Act, 2017 (regarding procedural requirements for orders and communications).

Judgement

• The High Court set aside the impugned assessment order in Form GST DRC-07, dated 30.04.2024, due to the absence of both the signature and the DIN.
• The court granted liberty to the authorities to conduct a fresh assessment, but only after giving notice to the petitioner and ensuring the new order is properly signed and contains a DIN.
• Any bank attachment order based on the invalid assessment was also set aside.
• The period between the impugned order and the receipt of the court’s order is excluded for limitation purposes.
• No order as to costs.

FAQs

Q1: Why was the assessment order set aside?

A: Because it lacked both the signature of the Assessing Officer and a Document Identification Number (DIN), which are mandatory for validity under GST law and as per Supreme Court and High Court precedents.

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 and orders 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 only after following proper procedures, including signing the order and assigning a DIN.

Q4: What happens to the bank attachment order?

A: The bank attachment order, which was based on the invalid assessment, is also set aside.

Q5: Does this case set a precedent?

A: Yes, it reinforces the requirement for strict procedural compliance in GST matters, especially regarding signatures and DINs on official orders.