Case Summary
Case Title: Godavari Polymers Pvt. Ltd. v. Commercial Tax Officer & Ors.
Court: High Court of Andhra Pradesh, Amaravati
Petition No.: W.P. No. 27416 of 2023
Date of Judgment: 02 July 2025
Category: Assessment Order – Validity (Procedural Lapse: No DIN/Signature)
Relevant Sections: Sections 78, 160, 169 of CGST/APGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019
Facts (Paras 1–4)
Godavari Polymers Pvt. Ltd. challenged the assessment order dated 02.02.2022, summary order dated 01.02.2022, garnishee notice dated 15.05.2023, and recovery notice dated 20.09.2023 issued under Section 78 of the CGST/APGST Act for FY 2018–19. The petitioner contended that the impugned proceedings lacked both the Document Identification Number (DIN) and the signature of the assessing officer, thereby violating statutory provisions, CBIC circulars, and principles of natural justice. The Division Bench noted that despite earlier opportunity, the State had not filed any counter affidavit.
Questions for Consideration
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Whether the absence of signature on an assessment order can be cured under Sections 160 and 169 of the CGST Act?
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Whether omission of a Document Identification Number (DIN) invalidates an order under GST law?
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Whether consequential garnishee and recovery proceedings survive if the base assessment order is invalid?
Observations (Paras 5–9)
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The Court relied on its earlier rulings in A.V. Bhanoji Row v. AC (ST) (W.P. No. 2830/2023, 14.02.2023), SRK Enterprises v. AC (ST) (W.P. No. 29397/2023, 10.11.2023), and SRS Traders v. AC (ST) (W.P. No. 5238/2024, 19.03.2024), which held that unsigned orders are void and cannot be saved by Sections 160 & 169.
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The Supreme Court in Pradeep Goyal v. Union of India [2022 (63) G.S.T.L. 286 (SC)] categorically ruled that an order without a DIN is non-est.
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The Andhra Pradesh High Court in Cluster Enterprises v. DC (ST) [2024 (88) G.S.T.L. 179] and Sai Manikanta Electrical Contractors v. DC (ST) [2024 (88) G.S.T.L. 303] reiterated that non-mention of DIN renders orders invalid.
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Applying these precedents, the Bench concluded that the assessment order and summary were vitiated for want of DIN and signature.
Judgment (Paras 10–11)
The High Court:
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Set aside the assessment order dated 02.02.2022, summary order dated 01.02.2022, and garnishee notice dated 15.05.2023.
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Remanded the matter back to the assessing authority for fresh adjudication after providing due notice and opportunity to the petitioner.
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Directed that the limitation period shall exclude the time between the impugned order and the receipt of this judgment.
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No costs awarded; all pending applications closed.
Case Law Table
| Case | Court | Citation | Ratio |
|---|---|---|---|
| A.V. Bhanoji Row v. AC (ST) | AP HC | W.P. No. 2830/2023, 14.02.2023 | Unsigned assessment order invalid; cannot be cured by Sections 160/169. |
| SRK Enterprises v. AC (ST) | AP HC | W.P. No. 29397/2023, 10.11.2023 | Unsigned order quashed. |
| SRS Traders v. AC (ST) | AP HC | W.P. No. 5238/2024, 19.03.2024 | Lack of signature invalidates assessment. |
| Pradeep Goyal v. Union of India | SC | 2022 (63) G.S.T.L. 286 (SC) | Orders without DIN are non-est. |
| Cluster Enterprises v. DC (ST) | AP HC | 2024 (88) G.S.T.L. 179 | Omission of DIN vitiates order. |
| Sai Manikanta Electrical Contractors v. DC (ST) | AP HC | 2024 (88) G.S.T.L. 303 | DIN mandatory; order invalid if missing. |
Between Fine Lines
This ruling reinforces that procedural compliance is not a formality but a mandate. Any GST order issued without a valid signature or DIN is legally void. For businesses, this means defective orders can be challenged at the threshold without engaging on merits, ensuring protection against arbitrary recovery.
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