Facts of the Case

The petitioner, M/s. Sree Dharani Constructions, a partnership represented by its partner V. Hari Babu Naidu, was served with an Ex-Parte "Determination of Tax, Penalty and Interest under Section 73 of the GST Act, 2017" order in Form GST DRC-07 (Ref. No. ZD370524002352T) dated 03.05.2024 for the financial year 2020-21, passed by the Assistant Commissioner of State Tax, Chittoor-II Circle. The order, as well as the preceding show cause notice, did not contain a Document Identification Number (DIN) or signature/digital signature, and was passed without proper service.

Issues Involved

  1. Whether an assessment order and the preceding show cause notice, issued without a Document Identification Number, are valid under the GST Act.

Petitioner's Arguments

  • The impugned order did not contain either a DIN or a signature/digital signature, and was passed pursuant to a show cause notice suffering from the same defects, without proper service, rendering it non-est and without jurisdiction.

Respondent's Arguments

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

Court Order / Findings

  • The Division Bench referred to the Supreme Court's ruling in Pradeep Goyal vs Union of India, holding that an order not containing a DIN number, as mandated by the CBIC circular, would be non-est and invalid, and to 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 number requires the order to be set aside.
  • The impugned proceedings dated 03.05.2024 were set aside on the ground of absence of a DIN number, with liberty granted to the first respondent to conduct a fresh assessment after giving notice and assigning a DIN number to the order.
  • The period from the date of the impugned order till receipt of the present order was excluded for computing limitation.

Important Clarification

  • Following Pradeep Goyal vs Union of India, any GST order or proceeding issued without a Document Identification Number, as mandated by the CBIC circular dated 23.12.2019 (No.128/47/2019-GST), is non-est and invalid, and must be set aside — irrespective of the underlying merits — though the department retains liberty to reassess with a properly DIN-tagged order.

Sections Involved

  • Section 73, Central Goods and Services Tax Act, 2017 — determination of tax not paid.
  • CBIC Circular No.128/47/2019-GST dated 23.12.2019 — mandatory generation and quoting of DIN on all communications.

Decision – In Favour of

In favour of the Assessee — the impugned order was set aside for absence of DIN, with liberty to the department to conduct a fresh, properly DIN-tagged assessment.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No: 14432 of 2025
Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Smt. Justice Sumathi Jagadam
Date of Order: 25.06.2025

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