Kishor Kumar Reddy Vs Deputy Assistant Commissioner Of State Tax and Others (Andhra Pradesh High Court)
Andhra Pradesh High Court has invalidated an assessment order and subsequent provisional attachment of property under the Goods and Services Tax (GST) Act, 2017, due to the absence of the Assessing Officer’s signature and the mandatory Document Identification Number (DIN). The ruling provides significant relief to Kishor Kumar Reddy, whose property was attached following an assessment order for the period April 2018 to March 2019.
The petitioner, Kishor Kumar Reddy, challenged an assessment order dated October 10, 2023, issued by the Deputy Assistant Commissioner of State Tax, along with a provisional attachment notice (Form GST DRC-16) dated March 18, 2025. The core of the petitioner’s challenge was the fundamental defect in the assessment order: it lacked both the physical signature of the assessing officer and the prescribed DIN.
During the High Court proceedings, the learned Government Pleader for Commercial Tax conceded, upon instructions, that the impugned assessment order indeed did not bear the assessing officer’s signature or a DIN.
Judicial Precedents on Signature Requirement:
The High Court’s decision on the absence of a signature was informed by its own established precedents:
1. V. Bhanoji Row Vs. The Assistant Commissioner (ST) (W.P.No.2830 of 2023, decided on February 14, 2023): A Division Bench of the Andhra Pradesh High Court had previously held that the signature on an assessment order is not merely a formality and cannot be dispensed with. The Court specifically stated that the curative provisions of Sections 160 and 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a fundamental defect.
2. M/s. SRK Enterprises Vs. Assistant Commissioner (W.P.No.29397 of 2023, decided on November 10, 2023): Following the Bhanoji Row precedent, another Division Bench of the same High Court set aside an impugned assessment order due to the absence of the assessing officer’s signature.
3. M/s. SRS Traders Vs. The Assistant Commissioner ST & Ors (W.P.No.5238 of 2024, decided on March 19, 2024): This judgment further reinforced the consistent stance of the Andhra Pradesh High Court, reiterating that the lack of the assessing officer’s signature renders an assessment order invalid.
Judicial Precedents on DIN Requirement:
