TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1697
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....that the issues raised in these Writ petitions are identical. 2. In all these cases petitioners, who are registered under the GST regime, have approached this Court challenging assessment orders passed against them. The main ground for challenge, in all these cases, is the lack of a Document Identification Number on the orders, passed by the assessing officers. 3. Under the GST Act, the Central Board of Indirect Taxes and Customs, has been given power to issue guidelines and directions to the tax authorities, for the purposes of better compliance with the provisions of the Act and the Rules made under the acts. 4. The Central Board of Indirect Taxes and Customs, in exercise of this power under Section 168(1) of the CGST Act, 2017, had is....
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....led. This Court, in these cases, including the judgment of this Court in Cluster Enterprises vs. The Deputy Assistant Commissioner 2024 (88) G.S.T.L page 179 (A.P)., had held that the absence of the Document Identification Number would invalidate the order of assessment. Following these judgments, this Court has consistently been setting aside any assessment order which does not contain a Document Identification Number and is remanding the same back to the assessing authority for passing appropriate orders in accordance with law. The petitioners, in this batch of Writ Petitions, also challenge the assessment orders passed without including a Document Identification Number. The details of the Writ Petitions and the dates on which the impugne....
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....es and the lack of a Document Identification Number in an assessment order would render the said assessment order a nullity and the said order would be a void order. It is contended that once an order is void, no steps can be taken for collection of tax on the basis of such orders and for all practicable purposes, there is no order of assessment in existence. In such a situation, this Court by declaring the obvious, that the orders are void, and permitting the assessing authorities to undertake fresh assessments, would only be beneficial to the department apart from being beneficial to the registered persons who have suffered these orders. Learned counsel for the petitioners would contend that the question of laches or delay would not arise....
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....w such orders, instructions or directions. (2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, sub-section (6) of section 39, 2[ 3[section 44], sub-sections (4) and (5) of section 52,] 4[sub-section (1) of section 143, except the second proviso thereof], clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board. 11. The language in this provision of law makes it abundantly clear that the power....
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.... such a plea would throw open the doors for filing of Writ Petitions against the orders which have been passed years back. In fact most of the Writ petitions in the present batch are cases where orders had been passed in the year 2023 itself. Further, the prescribed method of service of notices and orders includes service of the order through the portal being maintained by the GST Authorities. Once such a method of service has been included in the Act and Rules, the contention that such service is not sufficient service and did not give actual notice of service to the registered persons cannot be accepted. 15. The contention that service of an order without a Document Identification Number would amount to no service, would be acceptable if....