Absence of Document Identification Number (DIN) in GST orders makes it invalid but not void

Last updated: 01 November 2025

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The Andhra Pradesh High Court has ruled that Goods and Services Tax (GST) assessment orders issued without a Document Identification Number (DIN) are invalid, but not void. This means that while the absence of a DIN goes against official circulars, the orders remain effective and enforceable unless a competent court formally declares them invalid. The court also emphasised that delays in challenging such orders are material, and ignorance of portal uploads is not a valid excuse for non-compliance.

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble Andhra Pradesh High Court in the case of Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors. [Writ Petition Nos. 17606, 17670, 17709, 17714, 18000, 18175, 18177 & 18854 of 2025, order dated August 22, 2025] held that assessment orders passed under GST without a Document Identification Number (DIN), though contrary to CBIC circulars, are invalid but not void. Such orders continue to remain effective and enforceable unless declared void by a competent court.

Citation :
Writ Petition Nos. 17606, 17670, 17709, 17714, 18000, 18175, 18177 & 18854 of 2025, order dated August 22, 2025

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Attached File : 671907_5891_veera_mohana_krishna.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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