Ghanta Rajendra Prasad Vs Assistant Commissioner State Tax and Others (Andhra Pradesh High Court)
The Andhra Pradesh High Court has ruled that a GST assessment order issued without a Document Identification Number (DIN) and the signature of the assessing officer is invalid. The case, Ghanta Rajendra Prasad Vs. Assistant Commissioner State Tax & Others, challenged an assessment order issued in Form GST DRC-07 for the financial year 2018-19. The government admitted that the order lacked both a signature and a DIN. Citing past judgments, including V. Bhanoji Row Vs. Assistant Commissioner (ST) and M/s. SRK Enterprises Vs. Assistant Commissioner, the court reaffirmed that an unsigned assessment order cannot be rectified under Sections 160 and 169 of the GST Act. The Supreme Court’s ruling in Pradeep Goyal Vs. Union of India was also referenced, where it was held that an order without a DIN is non-est. Based on previous judgments and CBIC Circular No. 128/47/2019-GST, the court set aside the assessment order, allowing fresh assessment with proper notice and required formalities.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The petitioner was served with an assessment order in Form GST DRC-07, dated 16.04.2024, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2018 to 2019. This order has been challenged by the petitioner in the present Writ Petition.
