GST demand quashed as orders issued without mandatory DIN were held invalid in law

Case Details

• Case Title: The Andhra Cotton Stores v. The Assistant Commissioner

• Court: High Court of Andhra Pradesh, Amaravati

• Petition No.: W.P. No. 12566 of 2025

• Date of Judgement: 09.05.2025

• Category of Dispute: Validity of assessment order – absence of Document Identification Number (DIN)

• Relevant Section: GST Act, 2017 – procedural compliance (DIN requirement under CBIC Circular No. 128/47/2019-GST dated 23.12.2019)

• Challenged Order: DRC-07 dated 29.08.2024 (Assessment for 2019-20)

Facts (Para 1–2)

The petitioner, Andhra Cotton Stores, was issued a show-cause notice, summary order, and attachment order in Form GST DRC-07 dated 29.08.2024 for FY 2019-20 by the Assistant Commissioner. These were challenged on the ground that the impugned proceedings did not contain a Document Identification Number (DIN), which is mandatory under GST law and CBIC circulars.

Questions before the Court

• Whether GST orders passed without a DIN number are valid?

• Whether absence of DIN renders the entire proceedings non-est and unenforceable?

Observations (Paras 3–6)

The Government Pleader admitted that the impugned orders indeed did not bear a DIN. The Court referred to:

• Supreme Court ruling in Pradeep Goyal v. Union of India (2022 (63) G.S.T.L. 286 (SC)), which held that any order without a DIN is non-est in law.

• Division Bench rulings of Andhra Pradesh High Court:

  • M/s. Cluster Enterprises v. Deputy Assistant Commissioner (2024 (88) G.S.T.L. 179 (AP))

  • Sai Manikanta Electrical Contractors v. Deputy Commissioner (2024 (88) G.S.T.L. 303 (AP))
    Both cases affirmed that non-mention of a DIN invalidates proceedings.

On this basis, the Court held that the impugned orders uploaded on the GST portal were legally unsustainable.

Judgement (Paras 6–7)

The Court set aside the show-cause notice, summary order, and attachment order issued against the petitioner. However, liberty was granted to the department to initiate fresh proceedings by issuing proper notice and ensuring assignment of DIN. Importantly, the Court excluded the period between the impugned order and receipt of this judgment from the limitation period to protect the revenue’s rights.

Table of Referred Cases

Between Fine Lines

For businesses, this judgment reinforces that any GST order without a DIN is legally void. Trade should always verify whether notices and orders issued under GST bear a valid DIN. Authorities cannot enforce such orders, and taxpayers have a strong defense if procedural compliance is lacking.

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