Order Date – 19 February 2025

Parties: M/s. Venkata Durga Malleswara Traders  Vs The State Of Andhra Pradesh and Others

Facts –

• The Petitioner, M/s. Venkata Durga Malleswara Traders, was served with an assessment order in Form GST DRC07, dated 12.08.2024 and it was challenged that the said proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 

Issue –

• Whether assessment order without signature of the assessing officer and also DIN number is valid?

Order –

• The Divisional Bench of Hon’ble High Court observed that the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors.  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.
• A Division Bench of this Court In the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. 
• Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07