2025 (3) TMI 772 - 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 - In view of the aforesaid judgments and the circular issued by the C.B.I.C. the non-mention of a DIN number in the order which was uploaded in the portal requires the impugned order to be set aside. This Writ Petition is disposed of setting aside the impugned proceedings dated 18.07.2023 issued by the 1st respondent with liberty to the 1st respondent to conduct fresh assessment after giving notice and by assigning a DIN number to the said order.

Summary

**Summary:**In the case before the Andhra Pradesh High Court, the petitioner challenged an assessment order dated 18.07.2023, issued under the Goods and Service Tax Act, 2017, for the period April 2021 to March 2022. The primary ground for challenge was the absence of a Document Identification Number (DIN) on the order. The absence of a DIN was confirmed by the Government Pleader for Commercial Tax.The court referenced the Supreme Court's decision in *Pradeep Goyal Vs. Union of India & Ors*, where it was held that an order lacking a DIN is "non-est and invalid." Additionally, prior judgments by the Andhra Pradesh High Court in *M/s. Cluster Enterprises* and *Sai Manikanta Electrical Contractors* reinforced that the absence of a DIN invalidates such proceedings.Consequently, the court set aside the impugned order due to the lack of a DIN. The respondent was granted liberty to conduct a fresh assessment, ensuring a DIN is assigned. The period from the date of the original order to the receipt of this judgment is excluded for limitation purposes. No costs were ordered.