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

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.

Facts

Veera Mohana Krishna Engineering Works ("the Petitioner") is a registered dealer under the GST regime. The Petitioner filed a batch of writ petitions challenging assessment orders issued by the Assistant Commissioner and Others ("the Respondent") under the CGST Act.

The Petitioner contended that the assessment orders were void ab initio since they were issued without a mandatory Document Identification Number (DIN), as required by CBIC Circular No. 122/41/2019-GST dated November 5, 2019, and Circular No. 128/47/2019-GST dated December 23, 2019.

The Petitioner submitted that issuance of orders without DIN violates the transparency and accountability mechanism prescribed by the CBIC, which mandates that every communication and order must bear a system-generated DIN, failing which such order is "invalid and deemed never to have been issued."

The Respondent contended that although the circulars are binding on the tax authorities, the absence of DIN renders an order irregular or invalid, but not void. The order continues to remain in force until it is declared invalid by a court of competent jurisdiction. Further, significant delay and laches on the Petitioner's part in challenging the orders render the writ petitions non-maintainable.

The Petitioner argued that since the orders are void, the question of delay or limitation would not arise. However, the Respondent maintained that such a plea is untenable once service is effected through upload on the GST portal.

The Petitioner approached the Court under Article 226 of the Constitution, seeking to declare the assessment orders as null on the ground of absence of DIN and to condone the delay in filing such petitions.

Issue

Whether assessment orders passed under the GST Act without a Document Identification Number are void ab initio or merely invalid but effective until set aside by a competent authority, and whether delay in challenging such orders can be condoned on grounds of lack of physical service or ignorance of portal upload?

Held

The Hon'ble Andhra Pradesh High Court in Writ Petition Nos. 17606, 17670, 17709, 17714, 18000, 18175, 18177 & 18854 of 2025 held as under:

· Observed that, under Section 168 of the CGST Act, the CBIC has power to issue instructions or directions to tax authorities. Such instructions are binding on the tax officers, and violation may invalidate an order but does not make it void.

· Noted that, the absence of DIN as required by CBIC Circulars (Nos. 122/41/2019 and 128/47/2019) invalidates an order but does not extinguish its operative character. Hence, until a court declares it invalid, enforcement continues.

· Held that, contrary to the Petitioner's argument, an order lacking DIN does not become a "dead letter." It exists in fact and law until set aside. Consequently, delay in approaching the court is material and the principle of laches applies.

· Held that, ignorance of service due to portal uploads or lack of physical communication cannot be accepted as an excuse. Uploading of orders and notices on the GST portal is a valid method of service under the Act and Rules.

· Rejected the argument that absence of DIN suspends the limitation period for appeal under Section 107 CGST Act. Even if DIN is missing, the appeal limitation is computed from the date of service on the portal.

· Held that, the inordinate delay in approaching the Court was unexplained and unjustified; therefore, the petitions were barred by laches, and dismissed the writ petitions.

Our Comments

The Court's reasoning aligns with its earlier decision in Cluster Enterprises v. Deputy Assistant Commissioner [(2024) 88 GSTL 179 (AP)] which, while recognizing the mandatory nature of DIN, treated non-compliance as rendering orders invalid until set aside, not void.

However, in Ananya Granites v. The Assitant Commissioner St and Others[Writ Petition No: 12098/2025 order dated May 7, 2025], the Andhra Pradhesh High Court has held that, non-mention of a DIN number would require the order to be set aside. Further the Supreme Court in Pradeep Goyal vs. Union of India [1 (2022) 63 GSTL 286(SC)] has held that, "generation of DIN for all communications sent by Department officers would be in the larger public interest and enhance good governance, bring in transparency and accountability in the indirect tax administration, which are so vital to efficient governance"

Relevant Provisions

Section 168 of the CGST Act, 2017

"168. Power to issue instructions or directions-

(1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, sub-section (6) of section 39, 2[ 3[section 44], sub-sections (4) and (5) of section 52,] 4[sub-section (1) of section 143, except the second proviso thereof], clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board."

CBIC Circular No. 122/41/2019-GST dated November 05, 2019

"Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.

The Board in exercise of its power under section 168(1) of the CGST Act, 2017/ Section 37B of the Central Excise Act, 1944 directs that no search authorization, summons, arrest memo, inspection notices and letters issued in the course of any enquiry shall be issued by any officer under the Board to a taxpayer or any other person, on or after the 8" day of November, 2019 without a computer generated Document Identification Number (DIN) being duly guoted prominently in the body of such communication.

It is reiterated that any specified document that is issued without the electronically generated DIN shall be treated as invalid and shall be deemed to have never been issued. Therefore, it is incumbent upon all officers concerned to strictly adhere to these instructions."

CBIC Circular No. 128/47/2019-GST dated December 23, 2019

"Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons - reg.

Attention is invited to Board's Circular No. 122/41/2019- GST dated 05th November, 2019 that was issued to implement the decision for Generation and Quoting of Document Identification Number (DIN) on specified documents. This was done with a view to leverage technology for greater accountability and transparency in communications with the trade/ taxpayers/ other concerned persons.

2. Vide the aforementioned Circular, the Board had specified that the DIN monitoring system would be used for incorporating a DIN on search authorisations, summons, arrest memos, inspection notices etc. to begin with. Further, a facility was provided to enable the recipient of these documents/communications to easily verify their genuineness by confirming the DIN on-line at cbic.gov.in. In continuation of the same, the Board has now directed that electronic generation and quoting of Document Identification Number (DIN) shall be done in respect of all communications (including e-mails) sent to tax payers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs (CBIC) across the country. Instructions contained in this Para would come into effect from 24.12.2019."

OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED