Assessment Order without DIN Number Held Invalid

Case Title: Metro Trading Corporation v. The Assistant Commissioner & Ors.
Court: High Court of Andhra Pradesh, Amaravati
Petition Number: Writ Petition No. 10182 of 2025
Judgment Date: 23.04.2025
Category of Dispute: Validity of Assessment Order – Absence of DIN
Relevant Sections: Section 75 of CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019
Citation: Not yet reported (referred cases included)

Facts of the Case (Para 1–3)

1. The petitioner (Metro Trading Corporation) was issued an assessment order in Form GST DRC-07 dated 31.12.2024 by the Assistant Commissioner for FY 2021–22 and 2022–23.

2. The petitioner challenged the order mainly on the ground that it did not contain a Document Identification Number (DIN), which is mandatory for all communications under GST.

3. The Government Pleader for Commercial Tax conceded that the impugned order did not bear any DIN.

Question(s) in Consideration (Para 4–5)

• Whether an assessment order passed under the CGST Act without mentioning a Document Identification Number (DIN) is valid and enforceable, or is it liable to be set aside as non-est?

Observation of the Court (Para 4–6)

1. The Hon’ble Court relied on Supreme Court’s ruling in Pradeep Goyal v. Union of India (2022 (63) G.S.T.L. 286 SC) which held that absence of DIN renders the order non-est and invalid.

2. The Court also referred to AP High Court precedents:

   • Cluster Enterprises v. Deputy Asst. Commissioner (ST)-2, Kadapa [2024 (88) G.S.T.L. 179 (AP)]

   • Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle, Visakhapatnam [2024 (88) G.S.T.L. 303 (AP)]
     Both held that orders without DIN are invalid.

3. Based on the CBIC Circular No. 128/47/2019-GST dated 23.12.2019, the Court reiterated that mention of DIN is mandatory and non-mention vitiates the order.

Judgment of the Court (Para 7)

• The assessment order dated 31.12.2024 in Form GST DRC-07 was set aside for lack of DIN.

• Liberty was granted to the Assessing Officer to pass a fresh assessment order after issuing proper notice and mentioning a DIN.

• The period between the date of the impugned order and the date of receipt of this judgment shall be excluded for limitation purposes.

• No order as to costs.

Between Fine Lines (5-line Simple Summary)

1. The GST system mandates that every official communication must have a DIN for authenticity.

2. The department issued an assessment order without a DIN.

3. The Court held such an order invalid, following Supreme Court and CBIC guidelines.

4. The case was remanded, allowing the department to reissue the order with DIN.

5. Taxpayers can rely on this ruling to challenge orders lacking DIN.

Summary of Referred Cases

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