Order Date – 02 July 2025

Parties: M/s Godavari Polymers Private Limited Vs The Commercial Tax Officer, The Chief Commissioner of State Tax and State of Andhra Pradesh

Facts –

• The Petitioner,  M/s Godavari Polymers Private Limited, challenges the impugned order contending that the assessment order do not contain a DIN number nor signature.

Issue –

• Whether Show Cause Notice / Order issued without any Document Identification Number (DIN) is valid ?

Order –

• The Division Bench of Hon’ble High Court held that 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.
• The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors. The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as “C.B.I.C."), had held that an order, which does not contain a DIN number would be non-est and invalid.
• In the circumstances, this Writ Petition is disposed of setting aside the impugned proceedings.