GST Cancellation Order Quashed for Absence of DIN Number

Case Details:

Case Title: Sri Shiridi Sai Enterprises v. Superintendent of Central Tax & Ors.
Court: High Court of Andhra Pradesh, Amaravati
Petition Number: WP No. 9254 of 2025
Relevant Sections: Form GST REG-17 & REG-19, DIN requirement as per CBIC Circular No. 128/47/2019-GST
Category of Dispute: Registration Cancellation
Date of Judgment: 23-April-2025
Relevant Legal Provisions: Circular No. 128/47/2019-GST dated 23.12.2019; GST Act provisions on registration cancellation
Coram: Hon’ble Justice R. Raghunandan Rao & Hon’ble Justice B.V.L.N. Chakravarthi

Facts of the Case:

• [Para 2] The petitioner was issued a Show Cause Notice (SCN) in Form GST REG-17 dated 10.03.2025 and a Registration Cancellation Order in Form GST REG-19 dated 22.03.2025.

• [Para 3] These orders were challenged primarily on the ground that neither of them contained a Document Identification Number (DIN), rendering them invalid.

Questions in Consideration:

• [Para 5] Whether an order or notice issued without a DIN number under the GST regime is valid in the eyes of law?

• [Para 7] Can such an order be set aside for non-compliance with procedural circulars like the CBIC circular mandating DIN?

Observations of the Court:

• [Para 5] Referred to the Supreme Court’s decision in Pradeep Goyal v. Union of India where the absence of a DIN renders the order non-est and invalid.

• [Para 6] Relied on two Division Bench rulings of Andhra Pradesh High Court:

  • Cluster Enterprises v. Deputy AC (ST) and

  • Sai Manikanta Electrical Contractors v. Deputy Commissioner,
    both of which emphasized the mandatory requirement of DIN in GST orders and notices.

• [Para 7] Concluded that the impugned SCN and cancellation order must be set aside as they do not carry the DIN and were uploaded on the GST portal in violation of CBIC Circular No. 128/47/2019-GST dated 23.12.2019.

Judgment of the Court:

• [Para 8] The writ petition was allowed. Both the SCN (Form REG-17) and the cancellation order (Form REG-19) were set aside.

• Liberty was granted to the respondent to initiate fresh proceedings after duly issuing a notice with a DIN.

• The limitation period from the date of the impugned order to the receipt of the court’s order would be excluded.

• No order as to costs. Miscellaneous applications were also closed.

Between Fine Lines:

This case underscores that any GST communication—especially those related to cancellation or penalty—must mandatorily carry a Document Identification Number (DIN). Absence of DIN makes such notices/orders void. Tax officers must ensure DIN compliance before issuing orders. For taxpayers, any non-DIN order can be legally challenged and quashed. Procedural compliance is not a mere formality—it holds legal weight.

Summary of Referred Cases: