Unsigned GST assessment orders without DIN are invalid, and lack of valid service can prevent delay from defeating writ relief.

A GST assessment order must bear the assessing officer's signature and a valid DIN to be legally sustainable; an unsigned order without DIN was treated as invalid and incapable of being upheld. The court also applied Rule 26(3) of the CGST Rules to hold that an unsigned order is not duly served in law, so delay in filing the writ petition did not defeat relief where valid service was absent. The result was that the assessment order was set aside, with liberty to proceed afresh by issuing a signed order with DIN after due notice, and the intervening period was excluded for limitation purposes.

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Issues: (i) Whether an assessment order under GST is valid when it does not bear the assessing officer's signature and does not contain a Document Identification Number (DIN); (ii) whether delay in filing the writ petition could defeat relief when the impugned order was not duly served due to absence of signature.

Issue (i): Whether an assessment order under GST is valid when it does not bear the assessing officer's signature and does not contain a Document Identification Number (DIN).

Analysis: The assessment order was found to be unsigned and without DIN. Earlier binding decisions had held that signature on the assessment order is mandatory and that the defect is not cured by the saving provisions in Sections 160 and 169 of the Central Goods and Services Tax Act, 2017. The absence of DIN was also treated as fatal in view of the statutory framework and the circular of the Central Board of Indirect Taxes and Customs. On that basis, the impugned order could not sustain.

Conclusion: The unsigned order and the absence of DIN rendered the assessment order invalid, against the Revenue and in favour of the assessee.

Issue (ii): Whether delay in filing the writ petition could defeat relief when the impugned order was not duly served due to absence of signature.

Analysis: Rule 26(3) of the Central Goods and Services Tax Rules, 2017 was applied to hold that service of an order without signature is no service in law. Since the impugned order was not validly served, the lapse of time before approaching the Court did not operate against the assessee.

Conclusion: The delay in approaching the Court did not bar relief, in favour of the assessee.

Final Conclusion: The assessment order was set aside, with liberty to the authorities to undertake fresh assessment after due notice and by issuing a signed order with DIN, and the intervening period was excluded for limitation purposes.

Ratio Decidendi: A GST assessment order without the assessing officer's signature and DIN is invalid, and an unsigned order is not duly served in law.

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