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2025 (3) TMI 1472 - HC - GSTChallenge to assessment order - the 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. 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. Petition disposed off.
**Summary:**In the case before the Andhra Pradesh High Court, the petitioner challenged an assessment order dated 06.06.2024 under the Goods and Services Tax Act, 2017, issued by the 1st respondent, due to the absence of a Document Identification Number (DIN). The absence of a DIN renders the order non-est and invalid, as established by the Supreme Court in Pradeep Goyal Vs. Union of India & Ors (2022 (63) G.S.T.L. 286 (SC)) and supported by previous decisions of the Andhra Pradesh High Court, including M/s. Cluster Enterprises and Sai Manikanta Electrical Contractors. The court, referencing the circular No.128/47/2019-GST issued by the C.B.I.C., concluded that the lack of a DIN necessitates setting aside the impugned order. The court granted the 1st respondent the liberty to conduct a fresh assessment with a proper DIN, excluding the period from the original order to the receipt of this judgment for limitation purposes. There were no orders as to costs.
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