2026 (2) TMI 508 - HC - GST

Validity of electronic assessment orders and unsigned show cause notices tested; petition dismissed for laches and no merit

Validity of electronically issued assessment orders and show-cause notices was contested on grounds that a Document Identification Number was absent and ... Validity of electronically issued assessment order in absence of a visible Document Identification Number (DIN) - legal sufficiency of portal-generated Reference/ RFN number as indication of digital signature - validity of show-cause notices lacking a physical signature where issuance is electronic - laches and delay in filing appeal or writ petition as ground for dismissal - HELD THAT:- From the averment it is suffice to hold that, the petitioner is aware of the fact that the respondent had initiated assessment against it. Therefore, the contention of the petitioner cannot be accepted and the same is liable to be rejected. Further, the petitioner has not explained the delay in filing the appeal or the delay caused in approaching this Court to the present writ petition. It is apparent from the record that, after rejection of the appeal filed by the petitioner, the 3rd respondent issued notice for attachment on 19.12.2025, thereafter the present writ petition is filed. Further, the petitioner also did not explain the delay between the date of rejection of its appeal till filing of the present writ petition. In the absence explanation for the delay, the present writ petition is liable to be dismissed on the ground of laches. Be that as it may, it is contended by the petitioner that the assessment order did not contain Document Identification Number (DIN). Further, the counsel for the petitioner would contend that the show cause notices did not contain signature of the 3rd respondent, therefore the same cannot be treated as valid in the eye of law. In this regard, a perusal of the assessment order, it is clear that the same does contain Reference No: 37AAQFK8683D17Q/2019-20/DRC-07. It is pertinent to note this reference number is auto generated by the system while uploading the order of assessment in the portal. Further, this number is exclusively assigned to the assessment order in question. The petitioner has not offered the explanation for the delay in preferring the present writ petition. None of the grounds raised in the writ petition are tenable and there are no merits in the present writ petition. Thus, the present Writ Petition is liable to be rejected and accordingly the same is dismissed. Issues: (i) Whether the assessment order dated 12.06.2024 and antecedent notices are invalid for want of Document Identification Number (DIN) and signatures; (ii) Whether the writ petition is maintainable in view of delay/laches in prosecuting statutory remedies and approaching the Court.Issue (i): Validity of assessment order and antecedent show-cause notices for alleged absence of DIN and signatures.Analysis: The assessment order contains an auto-generated Reference Number assigned on upload. Electronic issuance of Form GST DRC-01 and summary assessment in Form GST DRC-07 generate a reference/RFN when digitally signed by the issuing authority. Prior court findings and departmental demonstration establish that the presence of such reference/RFN is indicative of affixation of a digital signature and that the portal generates the identification number on upload.Conclusion: The contention that the assessment order and notices are invalid for lack of DIN and signatures is negatived; the Reference/RFN generated on upload suffices.Issue (ii): Maintainability of the writ petition in view of delay and laches.Analysis: The petitioner filed appeal before the appellate authority and the appeal was rejected; no adequate explanation was offered for delay in preferring the appeal or in approaching the Court after rejection. Prior objections and portal upload notice show awareness of assessment proceedings by the petitioner.Conclusion: The writ petition is barred by delay and laches and is liable to be dismissed on that ground.Final Conclusion: The writ petition raising the above grounds is dismissed; the assessment order and notices are not invalidated on the grounds urged and the petition is rejected for delay.Ratio Decidendi: An electronically issued GST assessment order or notice bearing an auto-generated Reference/Record Filing Number (RFN) upon upload is sufficient evidentiary indicium of a digital signature/DIN for purposes of validating the electronic proceeding.