2025 (2) TMI 931 - HC - GST

Challenge to assessment order - said proceedings did not contain a DIN number - HELD THAT - The question of the effect of non-inclusion of DIN number on proceedings under the G.S.T. Act came to be considered by the Hon ble Supreme Court in the case of Pradeep Goyal Vs. Union of India Ors 2022 (8) TMI 216 - SUPREME COURT . The Hon ble Supreme Court after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as C.B.I.C. ) had held that an order which does not contain a DIN number would be non-est and invalid. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2 Kadapa 2024 (7) TMI 1512 - ANDHRA PRADESH HIGH COURT on the basis of the circular dated 23.12.2019 bearing No.128/47/2019-GST issued by the C.B.I.C. had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Conclusion - The non-mention of a DIN number in the order which was uploaded in the portal requires the impugned order to be set aside. The impugned proceedings set aside - petition allowed.

Summary

The High Court of Andhra Pradesh allowed a writ petition challenging an assessment order under the Goods and Service Tax Act, 2017 due to the absence of a Document Identification Number (DIN) in the order. Referring to previous judgments and a circular by the Central Board of Indirect Taxes and Customs, the court held that an order without a DIN number is invalid. The court set aside the impugned proceedings and granted liberty to conduct a fresh assessment with a DIN number assigned, excluding the period from the original assessment order to the court's decision. No costs were awarded, and pending applications were closed.