Assessment orders under the GST Act are invalid if they lack the assessing officer's signature and a Document Identification Number (DIN); such patent defects render the order void and negate the effect of service, overriding delays in challenging the order.

(Special Original Jurisdiction)

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ or Order or direction particularly on in the nature of Writ of Mandamus setting aside the impugned Summary of the Order in Form GST DRC 07, dated 24.11.2021, vide Reference Number ZD3711210053028, for the tax period September, 2020, under Section 62(1) of the CGST Act, 2017, followed by assessment order under Section 62(1) of the CGST Act, 2917, in Form GST ASMT 13, dated 12.11.2021, in Reference Number 37AAFFM9727MIZL/ASMT 13 / SEP 2020, passed by the first respondent for the month of September, 2020, without DIN Number and without digitally signature as illegal, arbitrary, contrary to the provisions of the CGST Act, 2017,/ APGST Act, 2017, and contrary to the law laid down by this Honble Court, and or to pass

IA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to pending disposal of the Writ Petition grant stay of all further proceedings arising in pursuance of the Summary of the Order in Form GST DRC 07, dated 24.11.2021, vide Reference Number ZD3711210053028, for the tax period September, 2020, under Section 62(1) of the CGST Act, 2017, followed by assessment order under Section 62(1) of the CGST Act, 2917, in Form GST ASMT 13, dated 12.11.2021, in reference number 37AAFFM9727MIZL/ ASMT 13 / SEP 2020, passed by the first respondent for the month of September, 2020, or to pass

Counsel for the Petitioner:

1. S SURI BABU

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2.

The Court made the following common order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

1. Heard Sri S.Suribabu, the learned counsel for the petitioner and Sri S. A. V. Sai Kumar, the learned Government Pleader for Commercial Taxes, appearing for the respondents.

2. The petitioner was served with order of assessments, in Form GST DRC-07, dated 24.11.2021, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period, 2020-2021. These orders are being challenged by the petitioner in all these writ petitions.

3. These assessment orders, in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment orders.

4. Learned Government Pleader for Commercial Taxes, on instructions, submits that there is no signature of the assessing officer and does not contain DIN number, on the impugned summary of the assessment orders in all these writ petitions.

5. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and that the provisions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner , in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order.

6. Another Division Bench of this Court by its Judgment, dated 19.03.2024, in the case of M/s. SRS Traders Vs The