Unsigned GST Assessment Order Set Aside by Andhra Pradesh High Court

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Case Name

M/s Pvr Infra Projects vs. Assistant Commissioner and Others (High Court of Andhra Pradesh at Amaravati)

Writ Petition No. 22087/2024

Date: 19th February 2025

Key Takeaways

• Unsigned GST orders are invalid: The court reaffirmed that assessment orders under the GST Act must be signed by the assessing officer.
• DIN is mandatory: Orders must include a Document Identification Number (DIN) as per CBIC guidelines and Supreme Court precedent.
• Procedural lapses can nullify tax orders: Even if the substance of the order is correct, missing a signature or DIN makes it legally void.
• Tax authorities can re-issue orders: The court allowed the authorities to issue a fresh order, but only after following proper procedure.

Issue

Does the absence of the assessing officer’s signature and a Document Identification Number (DIN) on a GST assessment order render it invalid?

Facts

• Who’s involved?
• Petitioner: M/s Pvr Infra Projects
• Respondents: Assistant Commissioner and others (GST authorities)
• What happened?
• The petitioner received a GST assessment order (Form GST DRC-07) dated 09.03.2022 for the period 2017-2018.
• The order lacked both the signature of the assessing officer and a DIN.
• What did the petitioner do?
• Challenged the order in the High Court, arguing these omissions made the order invalid.
• What did the government say?
• The Government Pleader admitted the order was unsigned and lacked a DIN.

Arguments

Petetioner (M/s Pvr Infra Projects):

• The assessment order is invalid because it lacks the assessing officer’s signature and a DIN.
• These are mandatory requirements under the GST Act and relevant CBIC circulars.

Respondents (GST Authorities):

• The Government Pleader conceded 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 a signature on the 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 (Supreme Court):

• Held that an order without a DIN is non-est (invalid) and has no legal effect.

5. M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, 2022 (63) G.S.T.L. 286 (SC):

• Non-mention of a DIN number affects the validity of proceedings.

6. Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, 2024 (88) G.S.T.L. 179 (A.P.), 2024 (88) G.S.T.L. 303 (A.P.):

• Orders without a DIN must be set aside.

7. CBIC Circular No.128/47/2019-GST, dated 23.12.2019:

• Mandates the use of DIN for all communications and orders under GST.

Judgement

• The High Court set aside the GST assessment order dated 09.03.2022 because it lacked both the signature of the assessing officer and a DIN.
• The court gave liberty to the tax authorities to conduct a fresh assessment, but only after giving notice to the petitioner and ensuring the new order is properly signed and includes a DIN.
• The period between the original order and the receipt of this judgment 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 have a Document Identification Number (DIN), both of which are mandatory requirements.

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 orders and communications to ensure authenticity and traceability, as mandated by CBIC circulars and the Supreme Court.

Q3: Can the tax authorities issue a new 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 limitation period for issuing a new order?

A: The time between the original (invalid) order and the receipt of this judgment is excluded from the limitation period, so the authorities are not penalized for the delay caused by the invalid order.

Q5: What legal principles did the court rely on?

A: The court relied on previous High Court and Supreme Court decisions, as well as CBIC circulars, to hold that both a signature and a DIN are mandatory for the validity of GST assessment orders.