TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 349
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....ases 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 issued a Circular bearing No. 122/41/2019-GST, dated 05.11.2019. In this Circu....
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....uster 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 impugned assessment orders have been passed are set out in the table given below: ....
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.... Assessment Order is not served on the illiterate petitioner who was depending on part time accountant, accordingly could not respond to the notice and assessment order. 6. 18175 of 2025 Veera Mohana Krishna Engineering Works 27/09/2023 Show cause notice and Assessment Order is not served on the illiterate petitioner who was depending on parttime accountant, accordingly could not respond to the notice and assessment order 7. 18177 of 2025 Veera Mohana Krishna Engineering Works 21/10/2022 Show cause notice and Assessment Order is not served on the illiterate petitioner who was depending on part time accountant, accordingly could not respond to the notice and assessment order. 8. 18854 of 2025 Ravindra R....
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....essing 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 as the impugned order is itself a dead letter which cannot be revived and the orders of this Court setting aside such orders would only clarify and allay any confusion or ambiguity about the status of such orders. 9. The learned Government Pleader for Commercial Taxes as well as the learned Standing Counsel for the Central Taxation Authorities would contend that the language in the circulars only stipulates that such order are invalid. Such orders would not am....
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....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 granted under this provision is only the power to issue instructions to the taxation authorities. Such instructions would be binding on the taxation authorities. Violation of such instructions may invalidate the orders passed by the taxation authorities. Such violation would not result in the orders becoming void. Once the orders are only invalid, they would remain in force until they are declared to be invalid by an appropriate Court or authori....