An Order without a DIN is non-est and invalid

The Andhra Pradesh High Court has ruled that any GST order issued without a mandatory Document Identification Number (DIN) is invalid and non-est. This decision follows a case where an assessment order lacked a DIN, which is a requirement under CBIC Circular No. 128/47/2019-GST. The court emphasised that such orders must be set aside, and a fresh assessment with a valid DIN is necessary.

The Hon'ble Andhra Pradesh High Court in the case of Raam Autobahn India (P.) Ltd. v. Assistant Commissioner [Writ Petition No. 10549 of 2023 dated December 18, 2024] set aside the assessment order for non-compliance with the mandatory requirement of a Document Identification Number ("DIN") and held that as per the Central Board of Indirect Taxes and Customs ("CBIC")Circular No. 128/47/2019-GST dated December 23, 2019("the Circular"), any GST order issued without a DIN is non-est and invalid.

Facts:

M/s. Raam Autobahn India (P.) Ltd. ("the Petitioner") was served with an assessment order dated November 16, 2022 ("the Impugned Order") for the period from July, 2017 to September, 2017 by the Assistant Commissioner ("the Respondent").

The Impugned Order is challenged by the Petitioner on the ground that the Impugned Order did not contain DIN number which is a mandatory as per the Circular.

Issue:

Whether an assessment order issued without a DIN is valid?

Held:

The Hon'ble Andhra Pradesh High Court in Writ Petition No. 10549 of 2023 held as under:

• Relied on the case of Pradeep Goyal v. Union of India & Ors [Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022] wherein the Hon'ble Supreme Court after noticing the provisions of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and the Circular issued by the CBIC, had held that an order, which does not contain a DIN number would be non-est and invalid.
• Further relied on the case of M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)- 2, Kadapa[Writ Petition Nos. 13375 & 140450 of 2024 dated July 24, 2024] wherein the Hon'ble Andhra Pradesh High Court on the basis of the Circular had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of the Hon'ble Andhra Pradesh High Court in the case of Sai Manikanta Electrical Contractors v. The Deputy Commissioner, Special Circle, Visakhapatnam, [Writ Petition No. 12201 of 2024 dated June 6, 2024] had also held that non-mention of a DIN number would require the order to be set aside.
• Held that, the Impugned Order which was uploaded on the portal requires to be set aside. The Respondent was asked to conduct a fresh assessment after issuing a valid order with a DIN, ensuring due notice to the Petitioner. The period from the date of filing of the Writ Petition to the date of disposal of the Writ Petition shall be excluded for the purpose of calculating the limitation available for passing the assessment order. There shall be no order as to costs.

Our Comments:

The Circular states that 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 CBIC across the country.

In a pari materia case of Habrik Infra v. Assistant Commissioner (ST) (Writ Petition No. 496 of 2024 dated January 22, 2025) wherein the Hon'ble Andhra Pradesh relied on Supreme Court as well as Division Benches of instant Court had held that an order which did not contain a DIN would be non-est and would mitigate against validity of such proceedings. In view of same, impugned assessment order was to be set aside.

OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED