An Order without a DIN is non-est and invalid


Last updated: 25 February 2025

Court :
Andhra Pradesh High Court

Brief :
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.

Citation :
Writ Petition No. 10549 of 2023 dated December 18, 2024

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Bimal Jain
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