Facts of the Case

The petitioner, Samarajyam Polisetty, an 82-year-old registered taxpayer under GSTIN 37ECSPP6193M1ZE, was served with a summary of the assessment order in Form GST DRC-07 dated 19.02.2025, passed by the Superintendent of Central Tax, Amaravathi Capital City CGST Range, for the period April 2020 to March 2021. The petitioner challenged the order on the ground, among others, that it did not contain a Document Identification Number.

Issues Involved

  1. Whether a summary of assessment order in Form GST DRC-07, issued without a DIN, is valid.

Petitioner's Arguments

  • The impugned Form GST DRC-07, dated 19.02.2025, was illegal, invalid and without jurisdiction as it did not contain a DIN.

Respondent's Arguments

  • The Government Pleader for Commercial Taxes, on instructions, confirmed that there was indeed no DIN number on the impugned summary of the assessment order.

Court Order / Findings

  • The Division Bench relied on the Supreme Court's ruling in Pradeep Goyal vs Union of India, holding that a GST order without a DIN would be invalid, and on its own Division Bench rulings in M/s. Cluster Enterprises and Sai Manikanta Electrical Contractors, which required orders lacking a DIN to be set aside.
  • The impugned order dated 19.02.2025 was set aside, with liberty to the third respondent to conduct a fresh assessment after giving notice to the petitioner and assigning a DIN to the order.
  • The period from the date of the impugned summary order till receipt of the present order was excluded for computing limitation.

Important Clarification

  • A summary of an assessment order in Form GST DRC-07 that does not carry a Document Identification Number is liable to be set aside as invalid, following the Supreme Court's binding ruling in Pradeep Goyal vs Union of India and the CBIC's own circular mandating DIN generation.

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 DIN on all GST communications and orders.

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: 96/2026
Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Sri Justice T.C.D. Sekhar
Date of Order: 07.01.2026

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