GST Assessment Order Set Aside for Missing Signature and DIN: Andhra Pradesh High Court Upholds Strict Compliance

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Case Name

Murali Krishna Enterprises vs. The Assistant Commissioner Of State Tax and Others (High Court of Andhra Pradesh at Amaravati)

Writ Petition No: 9213/2025

Date: 13th April 2025

Key Takeaways

• Assessment orders under GST must be signed by the assessing officer and must include a DIN.
• Orders lacking a signature or DIN are invalid and can be set aside by the court.
• The court followed previous judgments and a Supreme Court decision, reinforcing the importance of procedural compliance in GST matters.
• Authorities can re-issue the assessment order, but only after correcting these procedural defects.
• The period between the original order and the court’s decision is excluded from limitation calculations for fresh proceedings.

Issue

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

Facts

• Who’s involved?
• Petitioner: Murali Krishna Enterprises
• Respondent: The Assistant Commissioner of State Tax and others
• What happened?
• The petitioner received a GST assessment order (Form GST DRC-07) dated 04.08.2023 for the period April 2018 to March 2019.
• The order did not have the signature of the assessing officer or a DIN.
• The petitioner’s account was attached for recovery based on this order.
• The petitioner challenged the order in the High Court, arguing these omissions made the order invalid.

Arguments

Petitioner (Murali Krishna Enterprises)

• The assessment order is invalid because:
• It lacks the signature of the assessing officer.
• It does not contain a DIN.
• These are mandatory requirements under the GST Act and relevant circulars.
• The attachment of the petitioner’s account for recovery is also invalid due to these defects.

Respondent (Assistant Commissioner of State Tax)

• The Government Pleader for Commercial Tax admitted that the order indeed lacked both the signature and the DIN.

Key Legal Precedents

The court relied on several important precedents and legal provisions:

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.
• Sections 160 & 169 of the Central Goods and Service Tax Act, 2017, cannot cure the absence of a signature.

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)

• Supreme Court held that an order without a DIN is non-est (invalid) and unenforceable.

5. M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, 2024 (88) G.S.T.L. 179 (A.P.)

• 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, 2024 (88) G.S.T.L. 303 (A.P.)

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

Judgement

• The High Court set aside the assessment order (Form GST DRC-07, dated 04.08.2023) due to the absence of both the signature and the DIN.
• The court gave liberty to the authorities to conduct a fresh assessment, but only after:
• Giving notice to the petitioner,
• Ensuring the new order is properly signed and includes a DIN.
• The period between the original order and the court’s decision is excluded from the limitation period for fresh proceedings.
• No order as to costs.

FAQs

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

A: The signature authenticates the order, confirming it was issued by the proper authority. The DIN (Document Identification Number) is a unique identifier mandated by the CBIC to ensure transparency and traceability. Both are required for the order to be valid.

Q2: What happens if an assessment order is missing these elements?

A: As per this judgment and previous case law, such an order is invalid and can be set aside by the court.

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

A: Yes, the authorities can issue a fresh order, but they 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 and related judgments, any GST order lacking a signature or DIN is invalid.

Q5: What is the effect on limitation periods for re-issuing the order?

A: The time between the original (invalid) order and the court’s decision is excluded from the limitation period, so the authorities are not penalized for the time lost due to the procedural defect.