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

Last updated: 10 November 2025

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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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Attached File : 671907_5897_sc_ap_hc_novelty_reddy_and_reddy_motors_private_limited.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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