Facts of the Case

M/s Super Traders, a proprietorship business, challenged a common assessment order/show cause proceedings dated 13.12.2022 issued under the GST Act by the Deputy Assistant Commissioner of State Tax, Hindupur Circle, originally seeking a direction that the matter be remanded with a direction to comply with the principles of natural justice and statutory procedure in full. Before the High Court, however, the challenge crystallised on a narrower, threshold ground independent of the natural justice plea — that the impugned proceedings, as uploaded on the GST portal, did not carry a Document Identification Number (DIN). When queried by the Court, the Government Pleader for Commercial Tax, on instructions, confirmed there was in fact no DIN number on the impugned notice.

Issues Involved

  1. Whether the absence of a Document Identification Number on a GST show cause notice/order renders the proceedings invalid, independent of any separate natural justice challenge.
  2. What consequential directions follow — including on limitation for any fresh proceeding — once such a notice is set aside purely for want of a DIN.

Petitioner's Arguments

  • The impugned proceedings did not contain a DIN number, and per the Supreme Court's ruling in Pradeep Goyal vs. Union of India & Ors. (2022) 63 GSTL 286 (SC), a GST order or notice without a DIN number is non est and invalid.

Respondent's Arguments

  • The Government Pleader for Commercial Tax, on instructions taken during the hearing, candidly accepted that the impugned show cause notice/order did not bear a DIN number.

Court Order / Findings

  • The Court relied on the Supreme Court's decision in Pradeep Goyal vs. Union of India & Ors., which, after considering the CBIC circular mandating DIN generation, held that a GST proceeding without a DIN number would be non est and invalid.
  • The Court also relied on 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 vitiates the proceedings, applying the CBIC's own Circular No. 128/47/2019-GST dated 23.12.2019.
  • Since the impugned notice/order uploaded on the portal did not carry a DIN, it was set aside, with liberty granted to the department to initiate fresh proceedings after giving notice to the petitioner and assigning a valid DIN this time.
  • The period from the date of the impugned notice till receipt of the Court's order was directed to be excluded for purposes of limitation in any such fresh proceeding, and no costs were awarded.

Important Clarification

  • A GST show cause notice or order uploaded on the portal without a Document Identification Number is non est and invalid, in line with the CBIC's own circular and the Supreme Court's ruling in Pradeep Goyal — this is a threshold, technical ground that can dispose of a challenge independently of, and without the Court needing to examine, any separate natural justice grounds also raised.

Sections Involved

  • CBIC Circular No. 128/47/2019-GST dated 23.12.2019 — mandating generation of a Document Identification Number for all communications issued to taxpayers under the GST law.
  • Section 169, CGST Act, 2017 — modes of service of notice, in the context of which the DIN requirement operates as a validity safeguard.

Decision – In Favour of

The writ petition was allowed in favour of the Assessee, with the impugned proceedings set aside for want of a DIN, subject to liberty for the department to reinitiate proceedings with a valid DIN.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 9976 of 2023
Coram: Hon'ble Sri Justice R. Raghunandan Rao and Hon'ble Smt. Justice Sumathi Jagadam
Date of Order: 30.07.2025

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