Unsigned and DIN-less GST Assessment Orders Declared Invalid

Case Details

• Case Name: M/s. Mekala Sudhakar v. The Deputy Assistant Commissioner State Tax & Ors.

• Court: High Court of Andhra Pradesh, Amaravati

• Petition No.: Writ Petition No. 8609 of 2025

• Date of Judgment: 30.04.2025

• Coram: Hon’ble Sri Justice R. Raghunandan Rao & Hon’ble Dr. Justice Y. Lakshmana Rao

• Category of Dispute: Validity of Assessment Orders

• Relevant Sections: Sections 160 & 169, CGST Act, 2017; CBIC Circular No.128/47/2019-GST dated 23.12.2019

Facts of the Case

• The petitioner challenged four assessment orders (Form GST DRC-07) dated 12.10.2023, 11.12.2023, 02.01.2024, and 25.01.2024 issued under the GST Act for the tax periods July, September, October, and November 2023. (Para 1)

• Grounds of challenge: the orders lacked signature of the assessing officer and DIN (Document Identification Number). Petitioner’s bank account was also attached for recovery. (Para 2)

• Government Pleader admitted that the impugned orders neither carried the officer’s signature nor the DIN. (Para 3)

Questions in Consideration

1. Whether absence of the assessing officer’s signature renders the GST assessment orders invalid? (Para 4)

2. Whether omission of a DIN number on assessment orders invalidates them in light of CBIC circular and Supreme Court rulings? (Para 6)

Observations of the Court

• In A.V. Bhanoji Row v. AC (ST), WP 2830/2023 (14.02.2023), it was held that signature on assessment orders is mandatory; Sections 160 & 169 CGST Act do not cure this defect. (Para 4)

• Similar view in M/s. SRK Enterprises v. AC (ST), WP 29397/2023 (10.11.2023) and M/s. SRS Traders v. AC (ST), WP 5238/2024 (19.03.2024) where unsigned orders were set aside. (Paras 4–5)

• On DIN requirement, the Supreme Court in Pradeep Goyal v. UOI (2022 (63) G.S.T.L. 286 SC) held that absence of DIN makes an order non-est. (Para 6)

• AP High Court in Cluster Enterprises v. DAC (ST)-2, 2024 (88) G.S.T.L. 179 (AP) and Sai Manikanta Electrical Contractors v. DC (ST), 2024 (88) G.S.T.L. 303 (AP) also confirmed that non-mention of DIN invalidates GST orders. (Para 7)

Judgment of the Court

• The impugned assessment orders dated 12.10.2023, 11.12.2023, 02.01.2024, 25.01.2024 were set aside due to lack of signature and DIN. (Para 8–9)

• Liberty granted to the Department to conduct fresh assessments with proper signature and DIN after issuing notice. (Para 9)

• The period between the date of original orders and this judgment shall be excluded from limitation. (Para 9)

• No order as to costs.

Between Fine Lines (5-line Simplified Summary)

1. GST assessment orders must be signed by the officer and must carry a DIN.

2. Orders without these are invalid in law.

3. Supreme Court and AP High Court have consistently quashed such defective orders.

4. Taxpayers cannot be forced to comply with unsigned or DIN-less assessments.

5. Department can issue fresh valid orders within limitation.

Summary of Referred Cases

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