Unsigned GST Order Set Aside: Andhra Pradesh High Court Emphasizes Signature and DIN Requirements

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Case Name

Bojja Upendra vs. Assistant Commissioner, ST Nellore & Others (High Court of Andhra Pradesh)

Writ Petition No. 11586/2025

Date: 13th April 2025

Key Takeaways

• Unsigned GST orders and those lacking a DIN are invalid: The court reinforced that both a signature and a DIN are mandatory for GST assessment orders.
• Legal precedents matter: The decision follows earlier judgments and a Supreme Court ruling, making this a settled legal position.
• Fresh assessment allowed: The tax department can issue a new order, but must follow proper procedure.
• Limitation period paused: The time taken for this litigation won’t count against the department for issuing a new order.

Issue

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

Facts

• Who’s involved? Bojja Upendra (the petitioner) received a GST assessment order from the Assistant Commissioner, Nellore, for the financial year 2022-23.
• What happened? The order (Form GST DRC-07, dated 01.10.2024) did not have the assessing officer’s signature or a DIN.
• Why the dispute? Upendra argued these omissions made the order invalid. The government pleader admitted the order lacked both the signature and the DIN.
• What else? The petitioner’s bank account was attached to recover the assessed amount.

Arguments

Petitioner (Bojja Upendra)

• The assessment order is invalid because it lacks:
• The signature of the assessing officer.
• A Document Identification Number (DIN).
• The absence of these elements violates mandatory legal requirements and established judicial precedents.

Respondent (Assistant Commissioner, ST Nellore)

• The government pleader, on instructions, conceded that the order indeed lacked both the signature and the DIN.

Key Legal Precedents

The court relied on 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.
• Sections 160 & 169 of the Central Goods and Service Tax 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 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):

• Reaffirmed that unsigned assessment orders are 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” (i.e., has no legal existence) and 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 not mentioning a DIN undermines the validity of proceedings.

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

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

Judgement

• Decision: The High Court set aside the GST assessment order (Form GST DRC-07, dated 01.10.2024) and the related bank attachment order.
• Reasoning: The absence of both the signature and the DIN made the order invalid, 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 proper notice to the petitioner.
• Ensure the new order is signed and contains a DIN.
• Limitation: The period from the date of the impugned order to the receipt of this judgment is excluded from the limitation period for issuing a new order.
• Costs: No order as to costs; miscellaneous petitions, if any, are closed.

FAQs

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

A: The signature authenticates the order, and the DIN (Document Identification Number) ensures traceability and accountability. Both are mandatory for the order’s validity.

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

A: Such an order is considered invalid and unenforceable, as confirmed by the High Court and the Supreme Court.

Q3: Can the tax department issue a new order after this judgment?

A: Yes, the department can issue a fresh assessment order, but it must follow proper procedure, including signing the order and assigning a DIN.

Q4: Does this mean all unsigned or DIN-less GST orders are invalid?

A: Yes, according to this judgment and the cited precedents, any GST order lacking a signature or DIN is invalid.

Q5: What about the limitation period for issuing a new order?

A: The time spent in this litigation is excluded from the limitation period, so the department gets extra time to issue a new order.