GST assessment quashed as absence of Document Identification Number (DIN) rendered proceedings invalid under CBIC mandate

Case Details

• Case Title: M/s. Venkateswara Sanitary v. Assistant Commissioner & Others

• Court: High Court of Andhra Pradesh, Amaravati

• Petition Number: Writ Petition No. 11761 of 2025

• Date of Judgment: 07.05.2025

• Category of Dispute: Validity of GST proceedings – absence of Document Identification Number (DIN)

• Relevant Provisions: Section 74, CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019

Facts (Para 1–3)

The petitioner, M/s. Venkateswara Sanitary, was served a show cause notice in Form GST DRC-01 dated 27.11.2024 under the CGST Act, 2017. Subsequently, an assessment order was passed in Form GST DRC-07 dated 19.02.2025. The petitioner challenged both proceedings on the ground that neither bore a Document Identification Number (DIN), a mandatory requirement as per CBIC circulars. The State conceded before the Court that the impugned order indeed lacked a DIN.

Questions of Law (Para 4–5)

The central issue before the Court was whether the absence of a DIN in GST orders and notices would vitiate the proceedings. The petitioner relied upon precedents and CBIC Circular No. 128/47/2019-GST dated 23.12.2019, mandating the inclusion of DIN in all communications for transparency and traceability.

Court’s Observations (Para 4–6)

The Bench noted the authoritative pronouncement of the Hon’ble Supreme Court in Pradeep Goyal v. Union of India (2022 63 GSTL 286 SC), which categorically held that any order issued without a DIN would be invalid. This principle was also reiterated in earlier Division Bench judgments of the Andhra Pradesh High Court in M/s. Cluster Enterprises v. Deputy Assistant Commissioner (ST) (2024 88 GSTL 179 AP) and Sai Manikanta Electrical Contractors v. Deputy Commissioner (2024 88 GSTL 303 AP). The Court emphasized that non-mention of DIN undermines the legal sanctity of GST orders.

Judgment (Para 6–7)

Relying on the binding precedents and CBIC instructions, the Court set aside both the show cause notice dated 27.11.2024 and the assessment order dated 19.02.2025. However, liberty was granted to the authorities to initiate fresh proceedings after duly issuing notices with a valid DIN. For limitation purposes, the period between the impugned order and the date of receipt of this judgment shall stand excluded. No costs were awarded.

Case Law References

Between Fine Lines

For businesses, this ruling reinforces that any GST notice or order without a DIN is unenforceable. Taxpayers should carefully verify the DIN on all departmental communications, as its absence offers a strong ground to contest proceedings.

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