HC set aside GST assessment proceedings due to absence of ...

High Court Invalidates GST Assessment Order Due to Missing Document ID Number (DIN)

January 30, 2025

Case Laws GST HC

HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and CBIC circular No. 128/47/2019-GST, the court determined that orders without DIN are non-est and invalid. The ruling aligns with previous HC Division Bench decisions in Cluster Enterprises and Sai Manikanta cases which established that non-mention of DIN invalidates proceedings. Court granted liberty to revenue authorities to conduct fresh assessment after proper notice to assessee and assignment of DIN number. The Form GST DRC-07 dated 26.06.2024 was consequently invalidated, emphasizing procedural compliance requirement in GST administration.

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HC set aside GST assessment proceedings due to absence of ...

High Court Invalidates GST Assessment Order Due to Missing Document ID Number (DIN)

January 30, 2025

Case Laws GST HC

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