Unsigned GST Assessment Order Set Aside for Lacking Signature and DIN

Get the full picture - access the original judgement of the court order here

Case Name

M/s. Sri Gopi Krishna Rice Mill vs. Assistant Commissioner Of State Tax and Others (High Court of Andhra Pradesh at Amaravati)

Writ Petition No. 31580/2024

Date: 8th January 2025

Key Takeaways

• Unsigned GST orders are invalid: The court reaffirmed that an assessment order under the GST Act must be signed by the assessing officer.
• DIN is mandatory: The absence of a Document Identification Number (DIN) also renders such orders invalid.
• Precedents matter: The court relied on previous judgments and a Supreme Court decision to reach its conclusion.
• Fresh assessment allowed: The tax authorities can issue a new order, but only after following proper procedures, including signing the order and assigning a DIN.
• Limitation period paused: The time between the original order and the court’s decision won’t count against the tax department for limitation purposes.

Issue

Is a GST assessment order valid if it lacks the assessing officer’s signature and a Document Identification Number (DIN)?

Facts

• Who’s involved?
• Petitioner: M/s. Sri Gopi Krishna Rice Mill
• Respondent: Assistant Commissioner of State Tax and others
• What happened?
• The petitioner received a GST assessment order (Form GST DRC-07) dated 24.11.2023 for the period 2017-18 to 2021-22.
• The order was challenged because it did not have the signature of the assessing officer or a DIN.
• Why is this important?
• Both the signature and DIN are required for authenticity and traceability of official tax orders.

Arguments

Petitioner’s Arguments

• The assessment order is invalid because:
• It lacks the signature of the assessing officer.
• It does not contain a Document Identification Number (DIN).
• These omissions violate the requirements under the GST Act and relevant circulars.

Respondent’s Arguments

• The Government Pleader for Commercial Tax admitted that:
• The order indeed does not have the assessing officer’s signature or a DIN.

Key Legal Precedents

The court cited several important cases and legal provisions:

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 invalidates the order.

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), non-mention of DIN affects validity.

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

• Also held that absence of DIN requires the order to be set aside.

Judgement

• Decision: The High Court set aside the impugned assessment order (Form GST DRC-07, dated 24.11.2023).
• 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’s ruling.
• Next Steps: The tax department is allowed to conduct a fresh assessment, but must:
• Give notice to the petitioner.
• Ensure the new order is properly signed and contains a DIN.
• Limitation: The period between the original order and the court’s decision is excluded from the limitation period for issuing a new order.
• Costs: No order as to costs.

FAQs

Q1: Why was the assessment order set aside?

A: Because it lacked both the assessing officer’s signature and a Document Identification Number (DIN), making it invalid under the law and relevant circulars.

Q2: Can the tax department issue a new order?

A: Yes, the department can issue a fresh assessment order, but it must be properly signed and include a DIN.

Q3: What is a DIN and why is it important?

A: DIN stands for Document Identification Number. It is a unique number required for all official communications and orders under the GST regime, ensuring authenticity and traceability.

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

A: The time between the original (now set aside) order and the court’s decision does not count towards the limitation period for issuing a new order.

Q5: What legal provisions and cases did the court rely on?

A: The court relied on Sections 160 & 169 of the CGST Act, 2017, and several precedents, including A.V. Bhanoji Row, M/s. SRK Enterprises, M/s. SRS Traders, Pradeep Goyal (Supreme Court), M/s. Cluster Enterprises, and Sai Manikanta Electrical Contractors.