discussion about DIN - Goods and Services Tax - GST

respected sir, As per 2025 (2) TMI 786 ANDHRA PRADESH HIGH COURT M/S YUVA ANIMATION STUDIOS PVT VS ASSISTANT COMMISSIONER ST AND OTHERS WRIT PETITION NO 2946/2025 without DIN no FORM GRC-07 is invalid. but still state gst department is issuing ASMT-10 , show-cause notices and DRC-07 orders without DIN. after enquiry i heard that, as the state govt of andhra pradesh has not issued any relevant circular in line with central circular, DIN is not mandatory for state department orders. i found this argument is not correct in the light of above judgement. i request our experts to discuss the issue. it would be very useful thanking you sir