SC to decide fate of Notices and Orders under GST without DIN


Last updated: 10 November 2025
Quick Summary
The Supreme Court has temporarily halted a High Court judgment that had invalidated GST assessment orders and show cause notices due to the absence of a Document Identification Number (DIN). This decision means that such orders, previously deemed invalid by the High Court, will remain in effect while the Supreme Court further considers the matter. The Supreme Court has also ordered that no coercive action be taken against the petitioner during this period.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Assistant Commissioner, CGST&Anr v.Novelty Reddy and Reddy Motors Pvt. Ltd. [SLP (C) No. 28105/2025, order dated October 13, 2025] stayed the operation of the Andhra Pradesh High Court judgment, which had set aside GST assessment orders and show cause notices for want of Document Identification Number (DIN).

Citation :
SLP (C) No. 28105/2025, order dated October 13, 2025

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