Facts of the Case

M/s BSK Engineering and Infrastructure challenged an assessment order dated 2 January 2025 passed under the Goods and Services Tax Act, 2017 in Form GST ASMT-13 for the tax period October 2024, on the ground that it did not bear a Document Identification Number (DIN) either on the summary order or the underlying show cause notice.

Issues Involved

  1. Whether an assessment order lacking a DIN, contrary to CBIC's mandatory circulars, is liable to be set aside.

Petitioner's Arguments

  • The absence of a DIN on the assessment order rendered it illegal, arbitrary and in violation of principles of natural justice, warranting that the assessment be redone after issuing a proper DIN.

Respondent's Arguments

  • The learned Government Pleader for Commercial Tax, on instructions, did not dispute that there was indeed no DIN on the impugned assessment order.

Court Order / Findings

  • Relying on the Supreme Court's ruling in Pradeep Goyal v. Union of India (holding an order without a DIN to be non-est and invalid) and its own Division Bench precedents in Cluster Enterprises and Sai Manikanta Electrical Contractors, the Court held that the impugned order, uploaded without a DIN, was liable to be set aside.
  • The impugned proceedings dated 2 January 2025 were set aside, with liberty to the respondent to conduct a fresh assessment after giving notice to the petitioner and assigning a valid DIN, the intervening period being excluded for the purposes of limitation; no costs were awarded.

Important Clarification

  • An assessment order that does not bear a Document Identification Number, as mandated by CBIC Circular No. 122/41/2019-GST and Circular No. 128/47/2019-GST, is liable to be set aside as non-est/invalid, and the assessing authority must be given liberty to conduct a fresh assessment with a properly generated DIN.

Sections Involved

  • Form GST ASMT-13 – summary of best-judgment assessment order.
  • CBIC Circular No. 122/41/2019-GST and Circular No. 128/47/2019-GST – mandatory Document Identification Number.

Decision – In Favour of

Decided in favour of the Assessee – the assessment order is set aside for want of a DIN, with liberty to redo the assessment.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: W.P. No. 17823 of 2025
  • Coram: Hon'ble Justice R. Raghunandan Rao and Hon'ble Justice Sumathi Jagadam
  • Date of Order: 23 July 2025

Link to Download the Order

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