Facts of the Case

Mopati Chandra Sekhar Reddy was served with an assessment order dated 29.10.2024, passed under the Goods and Service Tax Act, 2017 for the period 2022-2023, in FORM GST DRC-07 (Ref. No. ZD3710240180611). The petitioner challenged the order on several grounds, including that the proceeding did not contain a Document Identification Number (DIN).

Issues Involved

  1. Whether a GST assessment order that does not bear a DIN number is valid and enforceable.

Petitioner's Arguments

  • The impugned assessment order did not contain a DIN number, rendering it non-est and invalid.

Respondent's Arguments

  • Learned Government Pleader for Commercial Tax, on instructions, confirmed that there was indeed no DIN number on the impugned order.

Court Order / Findings

  • The Court relied on the Supreme Court's decision in Pradeep Goyal Vs. Union of India & Ors., 2022 (63) G.S.T.L. 286 (SC), which held, after examining the CBIC's Circular, that an order which does not contain a DIN number would be non-est and invalid.
  • Reliance was also placed on two Division Bench rulings of the Andhra Pradesh High Court — M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa and Sai Manikanta Electrical Contractors v. The Deputy Commissioner, Special Circle, Visakhapatnam — both holding non-mention of a DIN vitiates the validity of the proceedings, following the CBIC Circular dated 23.12.2019 (No. 128/47/2019-GST).
  • In view of these authorities, the impugned assessment order dated 29.10.2024 was set aside, with liberty to the respondent to conduct a fresh assessment after giving notice and assigning a DIN number to the order. The period between the impugned order and receipt of this order was excluded for limitation purposes.

Important Clarification

  • Any GST proceeding, notice or order that does not carry a Document Identification Number (DIN), as mandated by the CBIC Circular dated 23.12.2019, is non-est and invalid, following the Supreme Court's ruling in Pradeep Goyal — this is a purely procedural but fatal defect, curable only by the authority conducting a fresh assessment with a valid DIN, not by supplying one after the fact.

Sections Involved

  • CBIC Circular No. 128/47/2019-GST dated 23.12.2019 – mandating a Document Identification Number on all GST communications.
  • Goods and Services Tax Act, 2017 – assessment framework under which the DRC-07 order was issued.

Decision – In Favour of

Decided in favour of the Assessee. Assessment order set aside for want of DIN, with liberty to conduct fresh assessment.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: Writ Petition No. 13384 of 2025
  • Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Smt Justice Sumathi Jagadam
  • Date of Order: 18 June 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.