Facts of the Case

M/s. Sri Sai Maheswari Granites was served with an assessment order dated 27.11.2024 for the period 2020-23, issued in Form GST DRC-07, which did not carry a Document Identification Number (DIN) either on the summary order or the preceding show cause notice. The petitioner challenged the order before the Andhra Pradesh High Court, seeking a mandamus declaring the assessment as illegal and directing a fresh assessment following principles of natural justice.

Issues Involved

  1. Whether a GST assessment order/summary that does not bear a Document Identification Number is valid and enforceable.

Petitioner's Arguments

  • Relied on the Supreme Court's ruling in Pradeep Goyal v. Union of India and CBIC Circular No.128/47/2019-GST dated 23.12.2019, contending that an order without a DIN is non-est and invalid.
  • Relied further on Division Bench rulings of the same High Court in M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa and Sai Manikanta Electrical Contractors v. The Deputy Commissioner, which had set aside orders on the identical ground.

Respondent's Arguments

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

Court Order / Findings

  • Noted the Supreme Court's holding in Pradeep Goyal that an order without a DIN would be non-est and invalid, based on the CBIC's own circular.
  • Relying on this and the coordinate Division Bench precedents of the same High Court, held that the non-mention of a DIN on the impugned order required it to be set aside.
  • Disposed of the writ petition setting aside the impugned assessment order, with liberty to the department to conduct a fresh assessment after giving notice and assigning a DIN.
  • Directed that the period from the date of the impugned order till receipt of this order be excluded for computing limitation, with no order as to costs.

Important Clarification

  • A GST assessment or adjudication order (or the preceding show cause notice) that does not carry a Document Identification Number is non-est and invalid, per the Supreme Court's binding ruling in Pradeep Goyal and CBIC's own mandatory-DIN circular; however, this only entitles the assessee to have the specific order set aside — it does not bar the department from conducting a fresh, DIN-compliant assessment, with the intervening period excluded from limitation.

Sections Involved

  • CBIC Circular No.128/47/2019-GST dated 23.12.2019 — mandating generation of a DIN on all communications issued by GST field officers.
  • GST Act, 2017 (CGST/APGST) — assessment/adjudication provisions generally, as applied to the impugned Form GST DRC-07 order.

Decision – In Favour of

In favour of the Assessee (procedural relief; matter remains open for fresh, compliant assessment).

Case Details

High Court of Andhra Pradesh at Amaravati; WRIT PETITION NO: 14602 OF 2025; Coram: Justice R. Raghunandan Rao & Justice Sumathi Jagadam; Order dated 25.06.2025.

Link to Download the Order

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