discussion about DIN, Goods and Services Tax - GST

[SVSTRADERS SVSTRADERS]

respected sir,

As per 2025 (2) TMI 786 ANDHRA PRADESH HIGH COURT M/S YUVA ANIMATION STUDIOS PVT VS ASSISTANT COMMISSIONER ST AND OTHERS

WRIT PETITION NO 2946/2025 without DIN no FORM GRC-07 is invalid. but still state gst department is issuing ASMT-10, show-cause notices and DRC-07 orders without DIN. after enquiry i heard that, as the state govt of andhra pradesh has not issued any relevant circular in line with central circular, DIN is not mandatory for state department orders. i found this argument is not correct in the light of above judgement. i request our experts to discuss the issue. it would be very useful

thanking you sir

Posts / Replies

[KASTURI SETHI]

(i) Government of Andhra Pradesh Commercial Taxes Department Office of the Chief Commissioner of State Taxes Eedupugallu, Vijayawada. has issued  circular no. —2 of 2022 dt 1.8.2022 for generation of DIN. Here is weblink.
Read more at: https://taxguru.in/goods-and-service-tax/gst-generation-quoting-document-identification-number-din.html

 

(ii) Also  read  the following judgment of Andhra Pradesh High Court in this context.

2024 (88) G.S.T.L. 303 (A.P.)

IN THE HIGH COURT OF JUDICATURE FOR ANDHRA PRADESH AT AMARAVATI

Kiranmayee Mandava and Nyapathy Vijay, JJ.

SAI MANIKANTA ELECTRICAL CONTRACTORS

Versus

DEPUTY COMMISSIONER, SPECIAL CIRCLE, VISAKHAPATNAM-II

Writ Petition No. 12201 of 2024, decided on 6-6-2024

Service of notice - Document Identification Number (DIN) - Case of assessee was that impugned proceedings were initiated but same did not contain DIN - It was contended that without generating DIN, impugned proceedings had been issued which was contrary to Circular No. 122/41/2019-GST, dated 5-11-2019 - HELD : Impugned proceedings issued by respondent-authority without generating DIN number would have no legs to stand in eyes of law and same was liable to be set aside - Section 169 of Central Goods and Services Tax Act, 2017 - Section 169 of Andhra Pradesh Goods and Services Tax Act, 2017. [paras 3 and 5]

Petition allowed in favour of assessee

DEPARTMENTAL CLARIFICATION CITED

C.B.I. & C. Circular No. 122/41/2019-GST, dated 5-11-2019....................................... [Paras 2, 5]

Government of Andhra Pradesh Circular No. 2/2022, dated 1-8-2022.......................... [Paras 2, 5]

REPRESENTED BY :        Shri Pasupuleti Venkata Prasad, Counsel, for the Petitioner.

Shri Sri Metta Chandra Shekar Rao, SC for APEPDCL, for the Respondent.

[Order per : Kiranmayee Mandava, J.]. - The present writ petition is filed challenging the proceedings of the 1st respondent in Ref. No. Nil/2024, dated 10-5-2024, requesting the 4th respondent to stall the payment if any payable to the petitioner.

2. Learned Counsel for the petitioner contends that the impugned proceedings do not contain Document Identification Number (DIN), and without generating the DIN number, the 1st respondent had issued the impugned proceedings, and contends that without generating DIN, issuance of the impugned proceedings are contrary to the Circular No. 122/41/2019-GST, dated 5-11-2019 issued by the Central Board of Indirect Taxes and Government of Andhra Pradesh, in Circular No. 2 of 2022, dated 1-8-2022.

3. On the other hand, Learned Government Pleader appearing on behalf of the respondents, placed on record the written instructions received by him from the Department. The said instructions do not dispute the above stated the legal position that any communication, which does not bear the electronically generated DIN/Unique identification number generated through BO portal, shall be treated as invalid and shall be deemed to have never been issued.

4. Perused the record.

5. We find from the impugned proceedings that they do not contain any DIN number. In view of the Circular issued by the Central Board of Indirect Taxes and Government of Andhra Pradesh, the impugned proceedings dated 10-5-2024 issued by the 1st respondent, without generating the DIN number would have no legs to stand in the eye of law and the said proceedings are liable to be set aside. Accordingly, impugned proceedings dated 10-5-2024 are set aside. However, the Department is at liberty to proceed in accordance with law, and the petitioner shall cooperate with the Department in all respects in completion of the Assessment Order, which is stated to be pending for consideration before the 1st respondent.

6. Accordingly, the writ petition is allowed. There shall be no order as to costs. Consequently, miscellaneous applications, if any, pending shall stand closed.

 

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