Unsigned GST Notice Set Aside: Andhra Pradesh High Court Demands Signature and DIN for Validity

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Case Name

M/s S V Polymers Industry vs. Assistant Commissioner and Others (High Court of Andhra Pradesh at Amaravati)

Writ Petition No: 10904/2025

Date: 13th April 2025

Key Takeaways

• Mandatory Signature & DIN: Any GST assessment order or show-cause notice must have the signature of the Assessing Officer and a valid Document Identification Number (DIN). Without these, the notice is invalid.
• Legal Precedents Upheld: The court relied on previous judgments and a Supreme Court decision, reinforcing that procedural lapses like missing signatures or DINs cannot be overlooked.
• Fresh Assessment Allowed: The authorities can issue a fresh notice, but it must comply with all procedural requirements.
• Limitation Period Excluded: The time between the invalid notice and the court’s order won’t count towards the limitation period for issuing a new notice.

Issue

Does the absence of the Assessing Officer’s signature and a Document Identification Number (DIN) on a GST show-cause notice render it invalid?

Facts

• Parties: The petitioner is M/s S V Polymers Industry. The respondents are the Assistant Commissioner and other GST authorities.
• Event: The petitioner received a show-cause notice in Form GST DRC-01 dated 31.12.2024 for the assessment year 2022-23.
• Dispute: The notice did not have the signature of the Assessing Officer or a DIN, which are both required under GST law and related circulars.
• Action: The petitioner challenged the validity of the notice before the High Court.

Arguments

Petitioner (M/s S V Polymers Industry)

• The show-cause notice is invalid because it lacks:
• The signature of the Assessing Officer.
• A Document Identification Number (DIN).
• Cited previous court decisions and CBIC circulars that make these requirements mandatory.

Respondent (Assistant Commissioner & Others)

• The Government Pleader admitted that the notice indeed lacked both the signature and the 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 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 any order under the GST Act 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 orders without a DIN must be set aside.

Judgement

• Decision: The High Court set aside the impugned show-cause notice in Form GST DRC-01 dated 31.12.2024.
• Reasoning: The absence of both the Assessing Officer’s signature and the DIN made the notice invalid, as established by previous judgments and the Supreme Court’s ruling.
• Order: The authorities are allowed to issue a fresh notice, but it must include both the signature and the DIN. The period between the original notice and the court’s order is excluded from the limitation period for issuing a new notice. No order as to costs.

FAQs

Q1: Why was the GST show-cause notice 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 related circulars.

Q2: Can the authorities issue a new notice?

A: Yes, the court allowed the authorities to issue a fresh notice, provided it includes both the required signature and DIN.

Q3: 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. Without it, the document is considered invalid as per the Supreme Court’s decision in Pradeep Goyal Vs. Union of India & Ors.

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

A: The time between the original (invalid) notice and the court’s order is excluded from the limitation period, so the authorities have more time to issue a valid notice.

Q5: What legal principles did the court reinforce?

A: The court reinforced that procedural requirements like signatures and DINs are not mere formalities—they are essential for the validity of GST proceedings, and their absence cannot be cured by other provisions of the law.