Unsigned GST Order Set Aside: Andhra Pradesh High Court Demands Signature & DIN for Validity

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Case Name

Imperial Granites Private Limited Vs. Deputy Commissioner (High Court of Andhra Pradesh at Amaravati)

Writ Petition No: 9983/2025

Date: 23rd April 2025

Key Takeaways

• Unsigned or DIN-less GST orders are invalid: The court reaffirmed that assessment orders under the GST Act must be signed by the assessing officer and must include a DIN.
• Procedural compliance is crucial: The absence of a signature or DIN cannot be overlooked or rectified by other provisions of the GST Act.
• Orders set aside, fresh assessment allowed: The impugned order was quashed, but the tax authorities can issue a fresh order after following proper procedure.
• Legal precedent strengthened: The court relied on previous judgments and a Supreme Court decision, reinforcing the importance of procedural safeguards in tax administration.

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

• Parties: Imperial Granites Private Limited (Petitioner) vs. Deputy Commissioner (Respondent).
• Timeline: The assessment order in question was issued on 22.10.2024 for the period 2020-21 to 2022-23.
• Dispute: The petitioner received a GST assessment order (Form GST DRC-07) that did not have the assessing officer’s signature or a DIN.
• Challenge: The company challenged the order in the High Court, arguing these omissions made the order invalid.
• Respondent’s Position: The Government Pleader for Commercial Tax admitted that the order indeed lacked both the signature and the DIN.

Arguments

Petitioner (Imperial Granites Private Limited)

• The assessment order is invalid because it lacks:
• The signature of the assessing officer.
• A Document Identification Number (DIN).
• Cited previous court decisions and CBIC circulars that require both elements for validity.

Respondent (Deputy Commissioner)

• The Government Pleader acknowledged the absence of both the signature and the DIN on the order.

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; Sections 160 & 169 of the CGST Act, 2017, cannot cure this defect.

2. M/s. SRK Enterprises Vs. Assistant Commissioner, W.P.No.29397 of 2023 (10.11.2023):

• Followed the above precedent 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):

• 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 undermines the validity of proceedings.

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

• Orders lacking a DIN must be set aside.

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

• Mandates the inclusion of a DIN on all communications and orders.

Judgement

• Decision: The High Court set aside the assessment order dated 22.10.2024.
• Reasoning: The absence of both the signature and the DIN rendered the order invalid, as established by previous judgments and the Supreme Court’s ruling.
• Order: The respondent (tax authority) is permitted to conduct a fresh assessment, but must ensure 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 costs were awarded.

FAQs

Q1: Why is a signature and DIN required on GST assessment orders?

A: Both are mandatory procedural safeguards. The signature authenticates the order, and the DIN ensures traceability and accountability, as per CBIC circulars and Supreme Court directions.

Q2: What happens if a GST order lacks a signature or DIN?

A: Such an order is considered invalid and can be set aside by the court, as reaffirmed in this and previous cases.

Q3: Can the tax department issue a new order after the original is set aside?

A: Yes, the court allows the department to issue a fresh order, provided it follows all procedural requirements.

Q4: Does this judgment apply to all GST orders?

A: Yes, the principles apply to all GST assessment orders under the CGST Act, 2017, within the jurisdiction of the Andhra Pradesh High Court and are persuasive elsewhere.

Q5: What is a DIN?

A: DIN stands for Document Identification Number, a unique number assigned to every communication from the tax department to ensure authenticity and traceability.