Assessment Order Without DIN Set Aside as Invalid Under GST Law

Case Summary

• Case Title: M/s Raghavendra Infra and Logistics v. Assistant Commissioner ST & Others

• Court: High Court of Andhra Pradesh

• Petition No.: W.P. No. 12879 of 2025

• Category of Dispute: Validity of Assessment Order

• Date of Judgement: 07.05.2025

• Relevant Sections: GST Law (including CBIC Circular No. 128/47/2019-GST), Form DRC-07

• Bench: Hon’ble Justice R. Raghunandan Rao and Hon’ble Dr. Justice K. Manmadha Rao

Facts of the Case

(Ref: Para 2)

• The petitioner, M/s Raghavendra Infra and Logistics, challenged the assessment order dated 24.06.2024 for FY 2021–22 to 2022–23 under the GST Act.

• The order was issued in Form GST DRC-07 without a Document Identification Number (DIN).

• The absence of a DIN was one of the primary grounds of challenge.

Questions in Consideration

(Ref: Para 3–5)

1. Whether an assessment order under the GST Act without a DIN is valid in law?

2. What is the legal effect of the absence of a DIN in GST-related proceedings?

Observations of the Court

(Ref: Para 4–6)

• The court relied upon the Supreme Court’s ruling in Pradeep Goyal v. Union of India (2022 (63) G.S.T.L. 286) which held that orders lacking a DIN are invalid.

• It also cited Division Bench rulings in:

  • M/s. Cluster Enterprises v. Deputy Asst. Commissioner (ST) (2024 (88) G.S.T.L. 179 A.P.)

  • Sai Manikanta Electrical Contractors v. Deputy Commissioner (ST) (2024 (88) G.S.T.L. 303 A.P.)

• These authorities held that non-inclusion of DIN renders the order void as per CBIC Circular dated 23.12.2019 (No. 128/47/2019-GST).

Judgement of the Court

(Ref: Para 7)

• The High Court set aside the impugned assessment order dated 24.06.2024 due to absence of DIN.

• Liberty was granted to the department to issue a fresh assessment with DIN after giving due notice.

• The period between the original order and this judgment is excluded from limitation calculations.

• No costs were awarded.

Between Fine Lines

• DIN is mandatory for validity of GST communications.

• An order without DIN is treated as non-est and has no legal force.

• CBIC Circulars are binding on officers and enforceable in courts.

• Fresh assessment can be undertaken if the procedural defect is cured.

• This judgment affirms judicial consistency in enforcing procedural safeguards.

Summary of Referred Cases

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