Show-Cause Notice Invalid Without DIN under GST

Case Title: Arhaan Ferrous and Non Ferrous Solutions Pvt Ltd v. Superintendent & Others
Court: High Court of Andhra Pradesh at Amaravati
Petition No.: W.P. No. 8639 of 2025
Date of Judgment: 23.04.2025
Category of Dispute: GST Registration Cancellation / Procedural Validity of Notice
Relevant Provisions: CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019
Key Section: Show Cause Notice under GST – requirement of DIN (Document Identification Number).

Facts of the Case (¶2–3)

• The petitioner was issued a show-cause notice dated 26.03.2025 under the CGST Act, provisionally suspending its GST registration.

• The petitioner challenged the notice primarily on the ground that it did not contain a Document Identification Number (DIN).

• The Government Pleader confirmed before the Court that no DIN was mentioned on the notice.

Questions in Consideration (¶4–5)

• Whether a show-cause notice issued without mentioning DIN is valid under GST law.

• Whether the absence of DIN renders the notice and consequent suspension proceedings non-est and unenforceable.

Observations of the Court (¶4–6)

• The Court relied on the Supreme Court judgment in Pradeep Goyal v. Union of India (2022 (63) G.S.T.L. 286 SC), which held that orders without DIN are invalid and non-est.

• The Division Bench of AP High Court in 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.) had also ruled that absence of DIN renders proceedings invalid.

• The CBIC Circular No. 128/47/2019-GST dated 23.12.2019 mandates DIN on all notices/orders for transparency and traceability.

Judgment of the Court (¶6–7)

• The show-cause notice dated 26.03.2025 was set aside as invalid for want of DIN.

• The Court granted liberty to the department to issue a fresh notice with a valid DIN, after giving due opportunity to the petitioner.

• The provisional suspension of GST registration automatically stood revoked.

• No order as to costs.

Between Fine Lines (Simplified Outcome in 5 points)

1. A GST show-cause notice without DIN is invalid and non-est.

2. CBIC Circular and judicial precedents mandate DIN on all communications.

3. The High Court set aside the defective notice and revoked suspension.

4. Department may issue a fresh notice with DIN.

5. Procedural compliance is as important as substantive tax liability.

Summary of Referred Cases

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