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ANDHRA PRADESH HIGH COURT SETS ASIDE GST ASSESSMENT ORDER WITHOUT DIN

07/04/2025

ANDHRA PRADESH HIGH COURT SETS ASIDE GST ASSESSMENT ORDER WITHOUT DIN

The petitioner was served by an assessment order, dated 18.07.2023, under the Goods and Service Tax Act, 2017 for the period April, 2018 to March, 2019.

This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.

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.

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 had held that an order, which does not contain a DIN number would be non-est and invalid.

A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings.

Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, had also held that non-mention of a DIN number would require the order to be set aside.

In view of the aforesaid judgments 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.