Assessment order quashed as absence of DIN rendered the proceedings invalid under GST law

Case: M/s R.S. Enterprises v. Dy. Assistant Commissioner of State Tax & Others
Court: High Court of Andhra Pradesh, Amaravati
Petition No.: W.P. No. 7118 of 2025
Date of Judgment: 02 April 2025
Category: Validity of Assessment Order – Absence of Document Identification Number (DIN)
Relevant Sections: Section 73/74 of the CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23 December 2019

Facts (Paras 1–3)

The petitioner, M/s R.S. Enterprises, challenged an assessment order dated 09.12.2024 issued by the Deputy Assistant Commissioner under the GST Act for FY 2021-22 to 2023-24. The order, uploaded in Form GST DRC-07, did not contain any Document Identification Number (DIN). The petitioner contended that such absence vitiates the order in view of the CBIC circular mandating DIN for all communications.

The Government Pleader confirmed that the impugned assessment indeed lacked a DIN.

Questions Before the Court

Whether an assessment order issued without a valid Document Identification Number (DIN) is legally sustainable under the GST Act and CBIC instructions.

Observations (Paras 4–6)

The Court examined the CBIC Circular No. 128/47/2019-GST dated 23.12.2019, which mandates generation of a unique DIN for all communications, notices, and orders issued by GST authorities to ensure audit trail and authenticity.
Relying on the Supreme Court’s ruling in Pradeep Goyal v. Union of India (2022 (63) G.S.T.L. 286 (SC)), the Bench noted that orders issued without a DIN are non-est and void.

Further reference was made to the Andhra Pradesh High Court Division Bench decisions in:

1. Cluster Enterprises v. Deputy Assistant Commissioner (ST)-2, Kadapa (2024 (88) G.S.T.L. 179 (AP)), and

2. Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle, Visakhapatnam (2024 (88) G.S.T.L. 303 (AP)),
   wherein it was held that non-mention of a DIN vitiates the validity of the proceedings.

Judgment (Para 7)

The Court set aside the impugned assessment order dated 09.12.2024 for want of a DIN. Liberty was granted to the assessing officer to re-initiate proceedings after issuing fresh notice and ensuring that the resultant order bears a proper DIN. The intervening period—from the date of the invalid assessment to receipt of this order—shall stand excluded for limitation computation. No order as to costs.

Summary of Cases Referred

Between Fine Lines (Trade Takeaway)

This judgment reinforces that every GST communication—notice, order, or summons—must carry a valid Document Identification Number (DIN). Traders and tax practitioners should verify the presence of DIN on every departmental order. An order without it is void ab initio and cannot sustain any demand or penalty, though authorities may re-issue it with proper procedural compliance.

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