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

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.

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).

Facts:

Novelty Reddy and Reddy Motors Pvt. Ltd. ('the Petitioner') was issued a Summary of Show Cause Notice in Form GST DRC-01 dated November 27, 2024 and an Assessment Order dated February 25, 2025 by the Assistant Commissioner, CT, EluruCGST Division ('the Respondent'), both lacking a Document Identification Number (DIN), a mandatory requirement per CBIC Circular No. 128/47/2019-GST.

The Petitioner challenged these orders before the Andhra Pradesh High Court in Writ Petition No: 15681 Of 2025 order dated July 2, 2025, arguing orders without DIN are legally non est and violate procedural safeguards.

The Andhra Pradesh High Court set aside the orders for non-mention of DIN.

Aggrieved by the High Court order, the Revenue filed Special Leave Petition (SLP) before the Supreme Court for stay of the judgment.​

Issue:

Whether the High Court erred in quashing GST proceedings for failure to mention Document Identification Number (DIN)?

Held:

The Hon'ble Supreme Court in SLP (C) No. 28105/2025 held as under:

· Held that the operation of the High Court judgment, which had quashed the GST assessment orders for non-mention of DIN to be stayed.

· Directed that, no coercive steps be taken against the Petitioner during pendency of the SLP with permission for dasti (direct) service.​

Our Comments:

The Andhra Pradesh High Court judgment follows the Supreme Court's binding precedent in Pradeep Goyal v. Union of India & Ors. [2022 63 GSTL 286 SC], where the Court held that absence of DIN on GST communications renders proceedings invalid and illegal. 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.

Further in the recent 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] the Hon'ble Andhra Pradesh High Court 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.

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.

Relevant Extract of the Circular:

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