Absence of AO's Signature and DIN Number on Form GST DRC-07 Assessment Order: Andhra Pradesh HC Sets Aside Order [Read Order]
The court relied on previous judgments and a circular from the CBIC, which stated that these omissions affect the validity of the order, leading to the decision to set it aside
![Absence of AOs Signature and DIN Number on Form GST DRC-07 Assessment Order: Andhra Pradesh HC Sets Aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Signature-and-DIN-Number-Absence-of-AO-Signature-and-DIN-Number-on-Form-GST-DRC-07-Form-GST-DRC-07-Form-GST-DRC-07-Assessment-Order-Andhra-Pradesh-HC-taxscan.jpg "Absence of AOs Signature and DIN Number on Form GST DRC-07 Assessment Order: Andhra Pradesh HC Sets Aside Order [Read Order]")
The High Court of Andhra Pradesh in the recent ruling, set aside Form GST DRC-07 assessment order due to absence of Assessing Officer (AO)'s signature and Document Identification Number(DIN).Teju Granites, petitioner-assessee, received an assessment order in Form GST DRC-07, dated 30.06.2022, from the 1st respondent, under the GST Act, for the years 2017-18 and 2018-19. The petitioner...
The High Court of Andhra Pradesh in the recent ruling, set aside Form GST DRC-07 assessment order due to absence of Assessing Officer (AO)'s signature and Document Identification Number(DIN).
Teju Granites, petitioner-assessee, received an assessment order in Form GST DRC-07, dated 30.06.2022, from the 1st respondent, under the GST Act, for the years 2017-18 and 2018-19. The petitioner challenged the order in the Writ Petition, pointing out that it lacked the assessing officer's signature and DIN number.
The absence of a signature on an assessment order was addressed by this Court in A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. The Court ruled that the signature was necessary and that Sections 160 & 169 of the GST Act could not fix this. A similar ruling was made in M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, where the order was set aside.
On 19.03.2024, in M/s. SRS Traders Vs. The Assistant Commissioner ST & Ors, in W.P.No.5238 of 2024, the Court followed these rulings and set aside the assessment order due to the missing signature.
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The Supreme Court, in Pradeep Goyal Vs. Union of India & Ors (2022, 63 GSTL 286), ruled that an order without a DIN number was invalid. This was also supported by a Division Bench in M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, which stated that the absence of a DIN number made the proceedings invalid. Similarly, in Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, the Court ruled that the order should be set aside if the DIN number was missing.
Read More: Non-Mention of DIN Number: Andhra Pradesh HC quashes GST Assessment Order
Based on the judgments and Central Board of Indirect Taxes and Customs(CBIC) circular, the missing DIN number and assessing officer's signature led to the assessment order being set aside.
The two member bench comprising R Raghunandan Rao(Justice) and Dr. K.Manmadha Rao(Justice) set aside the assessment order in Form GST DRC-07, dated 30.06.2022, and allowed the 1st respondent to conduct a fresh assessment with notice and a signature on the order. The time between the impugned order and this decision was excluded for limitation purposes. No costs were awarded.
In short,the writ petition was disposed of.
To Read the full text of the Order CLICK HERE
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