Assessment Order Without DIN Held Invalid – Matter Remanded for Fresh Order

Case Title: Katyayani Constructions v. Assistant Commissioner & Others
Court Name: High Court of Andhra Pradesh at Amaravati
Petition Number: W.P. No. 11736 of 2025
Date of Judgment: 07.05.2025
Category of Dispute: Validity of Assessment Order
Relevant Section: Circular No. 122/41/2019-GST (re: Document Identification Number)
Relevant GST Law Provisions:

• Section 160(1) of the CGST Act, 2017

• CBIC Circular No. 122/41/2019-GST dated 05.11.2019

Facts of the Case

(Para 1–2)

• The petitioner, Katyayani Constructions, a GST-registered entity, was served with an assessment order dated 19.09.2024.

• An appeal was filed, but it was dismissed as time-barred, being beyond the limitation period prescribed under the Act.

• The petitioner challenged the assessment order via writ petition on the sole ground that the order did not contain the mandatory Document Identification Number (DIN).

Question(s) in Consideration

(Para 3)

1. Whether an assessment order issued without a Document Identification Number (DIN) is valid under GST law?

2. Whether a writ petition is maintainable despite dismissal of an appeal on limitation grounds?

Observations of the Court

(Para 3–5)

• The Court relied on the Supreme Court ruling in Pradeep Goyal v. Union of India (2022 (63) G.S.T.L. 286 SC), where it was held that any order lacking a DIN is non-est and invalid.

• The CBIC Circular No. 122/41/2019-GST mandates that DIN must be present on all communications issued by tax authorities to maintain transparency and authenticity.

• The respondent’s argument that the petitioner was barred from filing writ after losing the appeal was rejected.

• A Division Bench ruling dated 18.12.2023 in W.P. No. 31675/2023 was cited to hold that writ petition is maintainable even post appeal disposal.

Judgment of the Court

(Para 6)

• The writ petition was allowed.

• The assessment order dated 19.09.2024 was quashed for not containing a DIN.

• The matter was remanded to the Assessing Officer to issue a fresh order in accordance with the law.

• The time period from the date of the invalidated order to the new one was excluded for limitation purposes.

Between Fine Lines

• A GST assessment order must contain a DIN; without it, the order is void.

• Writ petition can be entertained even if a statutory appeal is dismissed on limitation.

• Courts uphold procedural integrity under CBIC’s compliance directives.

• A remand allows tax authorities to cure the defect instead of letting illegal orders stand.

• Practical relief was granted without delving into merits of the tax dispute.

Summary of Referred Cases

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