Facts of the Case

The petitioner, Mopati Chandra Sekhar Reddy, a proprietor, was served with an assessment order dated 29.10.2024 in Form GST DRC-07 (Reference No. ZD3710240180770) for the period 2020-21, passed by the Assistant Commissioner, State Tax, Gudur Circle. The petitioner challenged the order before the Andhra Pradesh High Court on the ground, among others, that the proceedings did not carry a Document Identification Number (DIN). The Government Pleader for Commercial Tax confirmed, on instructions, that the impugned order indeed carried no DIN.

Issues Involved

  1. Whether a GST assessment order that does not bear a Document Identification Number can be sustained.

Petitioner's Arguments

  • The assessment order dated 29.10.2024 was liable to be set aside for want of a DIN number, rendering it non-est.

Respondent's Arguments

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

Court Order / Findings

  • Relying on the Supreme Court's decision in Pradeep Goyal v. Union of India and the CBIC circular dated 23.12.2019, and following its own Division Bench rulings in Cluster Enterprises and Sai Manikanta Electrical Contractors, the Court reiterated that an assessment order without a DIN is non-est and invalid.
  • The writ petition was disposed of setting aside the assessment order dated 29.10.2024, with liberty to the department to conduct a fresh assessment after notice and assigning a proper DIN, with the intervening period excluded from limitation.

Important Clarification

  • The requirement of a Document Identification Number on GST orders, mandated by CBIC circular and affirmed by the Supreme Court in Pradeep Goyal, is treated as a jurisdictional prerequisite whose absence renders the order non-est, irrespective of the underlying tax demand's merits.
  • This defect is curable — the department may re-assess afresh with a proper DIN, and the time lost in litigation does not count against the department's limitation period.

Sections Involved

  • CBIC Circular No. 128/47/2019-GST dated 23.12.2019 – mandates DIN generation for GST communications.
  • Form GST DRC-07 – summary of the assessment order under Rule 142, CGST Rules, 2017.
  • CGST/APGST Act, 2017 – substantive statute governing the underlying assessment.

Decision – In Favour of

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

Case Details

Court: High Court of Andhra Pradesh, Amaravati — Case No.: Writ Petition No. 13373 of 2025 — Coram: Justice R. Raghunandan Rao and Justice Sumathi Jagadam — Date of Order: 18 June 2025.

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