GST Assessment Order Set Aside: No Signature, No DIN, and Issued Against a Deceased Person

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Case Name

Vedaparthi Bhaskar Reddy (Deceased) v. The Assistant Commissioner and Others (High Court of Andhra Pradesh)

Writ Petition No. 6805 of 2025

Date: 19th March 2025

Key Takeaways

• Assessment orders under GST must be signed by the assessing officer and must include a DIN. If either is missing, the order is invalid.
• Orders cannot be issued against deceased persons. Any assessment against a dead person is considered non-existent in law (non-est).
• The court followed previous judgments and a Supreme Court decision to reinforce these procedural requirements.
• The department can re-initiate proceedings, but only in accordance with the law and after correcting these procedural defects.
• Limitation period is paused from the date of the invalid order until the receipt of this judgment.

Issue

Can a GST assessment order, lacking the assessing officer’s signature, missing a DIN, and issued against a deceased person, be considered valid under law?

Facts

• The petitioner is the legal representative of Vedaparthi Bhaskar Reddy, who died on 18.12.2020.
• An assessment order (Form GST DRC-07) dated 26.07.2023 was issued by the Assistant Commissioner under the GST Act for the period 2018-19.
• The order was issued in the name of the deceased, did not have the assessing officer’s signature, and did not mention a Document Identification Number (DIN).
• The petitioner challenged the order on these grounds.

Arguments

Petitioner’s Arguments

• The assessment order is invalid because:
• It was issued against a person who had already died.
• It lacks the signature of the assessing officer.
• It does not contain a DIN, which is mandatory as per CBIC circulars and Supreme Court directions.

Respondent’s Arguments

• The Government Pleader for Commercial Tax admitted that the order did not have the assessing officer’s signature or 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 the 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 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

• The High Court set aside the assessment order dated 26.07.2023 and the related garnishee notices (Form GST DRC-13 dated 02.11.2023 and 14.11.2023).
• The court held that:
• The absence of the assessing officer’s signature and DIN makes the order invalid.
• Issuing an order against a deceased person is a fundamental error, making the order non-est.
• The department is allowed to re-initiate proceedings, if permissible under law, but must comply with all legal requirements.
• The period from the date of the impugned order to the receipt of this judgment is excluded from the limitation period for any fresh proceedings.
• No order as to costs.

FAQs

Q1: Why was the GST assessment order set aside?

A: Because it was unsigned, lacked a DIN, and was issued against a deceased person—all of which are fatal procedural defects.

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 invalid as per Supreme Court and CBIC circulars.

Q3: Can the tax department issue a new order?

A: Yes, the department can start fresh proceedings, but only after following all legal procedures and requirements.

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

A: The time between the invalid order and the receipt of this judgment is excluded from the limitation period, giving the department more time to act.

Q5: What is the significance of this judgment?

A: It reinforces the importance of procedural compliance in GST assessments and protects the rights of legal heirs when orders are wrongly issued against deceased persons.