GST Assessment Order Set Aside for Missing DIN Number

Case Details:

• Case Name: M/s. K.G. Babu Naidu v. Assistant Commissioner of State Tax & Others

• Court: High Court of Andhra Pradesh

• Petition Number: W.P. No. 27620 of 2022

• Date of Judgment: 30 April 2025

• Bench: Justice R. Raghunandan Rao & Dr. Justice Y. Lakshmana Rao

• Relevant Section: GST Act, 2017 – Compliance with CBIC Circular No. 128/47/2019-GST dated 23.12.2019 regarding Document Identification Number (DIN)

• Category of Dispute: Validity of Assessment Order – Procedural Compliance (DIN Requirement)

Facts of the Case

(Refer ¶2–4)

1. The petitioner was issued an assessment order dated 23.01.2021 in Form GST DRC-07 for the period April 2018 to March 2019 by the 1st respondent under the GST Act.

2. The petitioner challenged the order on multiple grounds, including the absence of a Document Identification Number (DIN), which is mandated by CBIC circulars.

3. The Government Pleader for Commercial Tax admitted that the impugned assessment order did not contain a DIN number.

Question(s) in Consideration

(Refer ¶5–6)

• Whether the absence of a DIN number on a GST assessment order renders the order invalid and non-est in law.

Observation of the Court

(Refer ¶5–7)

1. The Supreme Court in Pradeep Goyal v. Union of India [2022 (63) G.S.T.L. 286 (SC)] held that orders without a DIN are invalid.

2. The AP High Court in M/s. Cluster Enterprises v. Deputy Assistant Commissioner (ST)-2, Kadapa [2024 (88) G.S.T.L. 179 (A.P.)] and Sai Manikanta Electrical Contractors v. Deputy Commissioner, Special Circle, Visakhapatnam [2024 (88) G.S.T.L. 303 (A.P.)] also held that non-mention of DIN vitiates proceedings.

3. CBIC Circular No. 128/47/2019-GST mandates that every communication issued by tax authorities must have a DIN for transparency and traceability.

Judgment of the Court

(Refer ¶8)

• The impugned assessment order dated 23.01.2021 was set aside due to the absence of a DIN.

• Liberty was granted to the department to conduct a fresh assessment after issuing notice and assigning a DIN to the order.

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

• No order as to costs.

Between Fine Lines

In simple words:

1. A GST order without a DIN number is legally invalid.

2. DIN is essential for accountability and authenticity of tax orders.

3. Courts have consistently struck down orders lacking DIN.

4. Authorities can reissue orders but must comply with DIN requirements.

5. This case reinforces strict adherence to CBIC procedural mandates.

Summary of Referred Cases

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