Facts of the Case

The petitioner, M/s PSR Logistics (GSTIN 37ABBFP3189K1Z5), was served with an assessment order dated 29.04.2025 passed under the GST Act for the period 2023-24, in Form DRC-07 (summary order), without a Document Identification Number (DIN). The show cause notice dated 28.02.2025 also lacked a DIN. The petitioner challenged the assessment before the Andhra Pradesh High Court as illegal, arbitrary, void ab initio, and in violation of natural justice, seeking a fresh assessment.

Issues Involved

  1. Whether an assessment order and the underlying show cause notice, issued without a DIN, are valid under GST law.
  2. Whether such an order should be set aside with liberty to the Department to conduct a fresh assessment after assigning a DIN.

Petitioner's Arguments

  • The assessment order dated 29.04.2025 for the period 2023-24 did not contain a DIN number, rendering it invalid, applying the Supreme Court's ruling in Pradeep Goyal vs. Union of India, 2022 (63) G.S.T.L. 286 (SC).

Respondent's Arguments

  • The Government Pleader for Commercial Tax, on instructions, submitted that there was indeed no DIN number on the impugned assessment order, and did not contest the legal position that arises from that admission.

Court Order / Findings

  • The Court noted that in Pradeep Goyal vs. Union of India & Ors., the Supreme Court, after considering the provisions of the Act and the CBIC circular on DIN, had held that an order which does not contain a DIN number would be invalid.
  • The Court followed its own Division Bench rulings in M/s. Cluster Enterprises vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, and Sai Manikanta Electrical Contractors vs. The Deputy Commissioner, Special Circle, Visakhapatnam, both holding that non-mention of a DIN mitigates against the validity of GST proceedings and requires the order to be set aside.
  • The impugned order dated 29.04.2025 was set aside, with liberty to the 1st respondent to conduct a fresh assessment after giving notice to the petitioner and assigning a DIN; the period from the impugned order till receipt of this order was excluded for limitation purposes.

Important Clarification

  • Following the Supreme Court's Pradeep Goyal ruling and CBIC Circular No. 128/47/2019-GST, an assessment order or show cause notice issued without a Document Identification Number is legally invalid/non-est and liable to be set aside.
  • Setting aside for want of DIN is a procedural infirmity — the Department retains liberty to conduct a fresh, properly numbered assessment, with the intervening period excluded from limitation.

Sections Involved

  • Section 73, GST Act, 2017 — assessment/determination of tax, under which the impugned DRC-07 order was passed.
  • CBIC Circular No. 128/47/2019-GST — mandating generation and quoting of a DIN on all communications issued by GST authorities.

Decision – In Favour of

Assessee. The assessment order was set aside for absence of a DIN, with liberty to the Department to redo the assessment.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 32214 of 2025
Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice T.C.D. Sekhar
Date of Order: 19.11.2025

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.