Facts of the Case

Four connected writ petitions were heard together by the Telangana High Court: W.P.No.716 of 2025 (challenging orders dated 31.08.2024 under Section 73 of the TGST/CGST Act for FY 2019-20), W.P.No.15952 of 2025 by M/s. Devi Engineering and Constructions Pvt Ltd (challenging an ex-parte assessment order in Form GST DRC-07 for FY 2019-20 that carried no DIN), W.P.No.15954 of 2025 by M/s. Nishanth Infra Developers Pvt Ltd (challenging a DRC-07 order for FY 2020-21 without signature or DIN), and W.P.No.15970 of 2025 (challenging a show cause notice and DRC-07 order for FY 2019-20, uploaded unsigned, along with a bank garnishee notice in DRC-13). In each case, the common grievance was that the impugned notices and orders were unsigned, undated for electronic authentication, or lacked a DIN, rendering them non-est.

Issues Involved

  1. Whether unsigned show cause notices and assessment orders, issued without a DIN or electronic authentication, can be sustained under the GST law.
  2. Whether such defective orders and any consequential bank attachments should be set aside, and on what terms fresh proceedings may be initiated.

Petitioner's Arguments

  • The petitioners across all four matters submitted that the impugned notices and orders were unsigned and lacked DIN/electronic authentication, rendering them invalid, non-est and unenforceable, and relied on the Court's own common order dated 28.02.2025 in W.P.No.21101 of 2024 and batch, which had set aside similarly defective orders.

Respondent's Arguments

  • Learned Assistant Government Pleader and the Special Government Pleader for State Tax, appearing for the respondents, agreed with the petitioners that since the impugned notices and orders were unsigned, they were liable to be set aside in terms of the common order in W.P.No.21101 of 2024.

Court Order / Findings

  • Regard being had to the similitude of the questions involved, the Court heard and decided all four matters by a common order.
  • Since counsel for both sides agreed the notices and orders were unsigned, the Court, following its earlier common order in W.P.No.21101 of 2024 & batch, held the impugned notice(s) and order(s) in all four writ petitions are set aside, with any consequential bank attachment(s) also standing revoked.
  • Liberty was reserved to the respondents to issue fresh show cause notices/orders in accordance with law, with limitation not to operate as a hurdle for the respondents undertaking this exercise afresh.
  • The petitions were disposed of without expressing any opinion on the merits of the underlying tax demand.

Important Clarification

  • An unsigned GST show cause notice or assessment order — without a DIN or valid electronic authentication — is treated as void ab initio across the GST high courts; where the Department itself concedes this defect, courts routinely apply their own prior common orders to set aside multiple connected matters together, while expressly leaving the door open for the Department to reinitiate proceedings afresh without a limitation bar.

Sections Involved

  • Section 73, Central Goods and Services Tax Act, 2017/TGST Act, 2017 – the demand orders under challenge.
  • Rule 26, CGST Rules, 2017 and Section 169, Central Goods and Services Tax Act, 2017 – authentication and valid service of notices/orders.
  • Form GST DRC-07 and DRC-13, CGST Rules, 2017 – summary of demand order and bank garnishee notice, respectively.

Decision – In Favour of

Disposed of; entirely in favour of the Assessees across all four petitions, with unsigned notices/orders and bank attachments set aside, without prejudice to fresh proceedings.

Case Details

  • Court: High Court for the State of Telangana
  • Case No.: W.P.Nos.716, 15952, 15954 and 15970 of 2025
  • Coram: Acting Chief Justice Sujoy Paul and Justice Renuka Yara
  • Date of Order: 09.09.2025

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.