Facts of the Case

The petitioner, M/s. Varnasol Constructions, Nandyal District, was served with an assessment order dated 24.02.2025 in Form GST DRC-07 under the CGST/APGST Act, 2017, for the period 2018-19, raising a tax demand. The petitioner challenged the order before the Andhra Pradesh High Court on multiple grounds, including that the impugned proceedings did not carry a Document Identification Number (DIN). The Government Pleader for Commercial Tax conceded, on instructions, that the impugned order indeed carried no DIN.

Issues Involved

  1. Whether a GST assessment order uploaded on the portal without a Document Identification Number is valid and enforceable.

Petitioner's Arguments

  • The assessment order dated 24.02.2025 was liable to be quashed as it did not bear a DIN number, rendering it non-est in law.

Respondent's Arguments

  • The Government Pleader, on instructions, fairly admitted that there was no DIN number on the impugned assessment order.

Court Order / Findings

  • Relying on the Supreme Court's ruling in Pradeep Goyal v. Union of India and the CBIC circular dated 23.12.2019 (No. 128/47/2019-GST), the Court reaffirmed that an order without a DIN number is non-est and invalid.
  • Following its own Division Bench precedents in Cluster Enterprises and Sai Manikanta Electrical Contractors, the Court held the absence of a DIN required the assessment order to be set aside.
  • The writ petition was disposed of setting aside the order dated 24.02.2025, with liberty to the department to conduct a fresh assessment after notice and after assigning a proper DIN, and the intervening period was excluded for limitation purposes.

Important Clarification

  • A GST assessment or demand order uploaded without a Document Identification Number is treated as non-est (i.e., as if it never existed) in law, per the Supreme Court's ruling in Pradeep Goyal and CBIC's own circular mandating DIN generation.
  • Setting aside such an order for want of DIN does not bar the department from re-assessing; it may pass a fresh, properly numbered order after giving notice, with the period lost to litigation excluded from the limitation clock.

Sections Involved

  • CBIC Circular No. 128/47/2019-GST dated 23.12.2019 – mandates a Document Identification Number on all communications from GST authorities.
  • Form GST DRC-07 – summary of the demand order under Rule 142, CGST Rules, 2017.
  • CGST/APGST Act, 2017 – substantive statute under which the assessment was framed.

Decision – In Favour of

The decision is in favour of the assessee. The assessment order was set aside for want of a DIN, though the department was given liberty to re-assess afresh with proper compliance.

Case Details

Court: High Court of Andhra Pradesh, Amaravati — Case No.: Writ Petition No. 16796 of 2025 — Coram: Justice R. Raghunandan Rao and Justice Sumathi Jagadam — Date of Order: 9 July 2025.

Link to Download the Order

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