2025 (5) TMI 2071 - HC - GST

Challenge to assessment order in Form GST DRC-07 dated 01.02.2025 - said proceedings did not contain a DIN number - HELD THAT - The question of the effect of non-inclusion of DIN number on proceedings under the G.S.T. Act came to be considered by the Hon ble Supreme Court in the case of Pradeep Goyal Vs. Union of India Ors. 2022 (8) TMI 216 - SUPREME COURT . The Hon ble Supreme Court after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (C.B.I.C.) had held that an order which does not contain a DIN number would be non-est and invalid. In view of the aforesaid judgment and the circular issued by the C.B.I.C. the non-mention of a DIN number in the order which was uploaded in the portal requires the impugned order to be set aside. This Writ Petition is disposed of setting aside the impugned assessment order in Form GST DRC-07 dated 01.02.2025 passed by the 1st respondent with liberty to the 1st respondent to conduct fresh proceedings after giving notice to the petitioner and assigning a DIN number to the said order.

Summary

The Andhra Pradesh High Court, per Justice R. Raghunandan Rao, set aside the assessment order dated 01.02.2025 issued under the GST Act, 2017, on the ground that it lacked a Document Identification Number (DIN). Citing the Supreme Court's ruling in Pradeep Goyal v. Union of India & Ors, 2022 (63) G.S.T.L. 286 (SC), which held that an order without a DIN is "non-est and invalid," and Division Bench precedents from this Court (M/s. Cluster Enterprises v. Deputy Assistant Commissioner, 2024 (88) G.S.T.L. 179 (A.P.); Sai Manikanta Electrical Contractors v. Deputy Commissioner, 2024 (88) G.S.T.L. 303 (A.P.)), the Court emphasized that non-mention of a DIN undermines the validity of GST proceedings. The Court allowed the respondent to issue a fresh order with a DIN after notice to the petitioner, excluding the period from the impugned order till this judgment for limitation purposes, and declined costs.