GST assessment order without containing DIN Number non-est and invalid – High Court

GST assessment order without containing DIN Number non-est and invalid – High Court set aside the assessment.

In a recent judgment, Andhra Pradesh High Court set aside the GST assessment order without containing DIN Number being non-est and invalid.

ABCAUS Case Law Citation:
4649 (2025) (07) abcaus.in HC

In a recent judgment, Andhra Pradesh High Court set aside GST assessment order without containing DIN Number as non-est and invalid.

In the instant case, the assessee had filed a writ petition challenging the validity of assessment order under GST Act on the ground that, the order of assessment did not contain 20-digit alphanumeric DIN number.

The petitioner was registered under the GST Act, was subjected to the order of assessment. An appeal filed against the said order came to be rejected, on the ground that, the appeal had been filed beyond the period of limitation provided for filing of such appeal.

The Hon’ble High Court observed that the question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court which after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (CBIC), had held that an order, which does not contain a DIN number would be non-est and invalid.

The Department contended that the petitioner having availed the remedy of appeal and having failed in the said appeal, cannot be permitted to challenge the order of assessment.

The Hon’ble High Court observed that its Division Bench in similar circumstances had held that a challenge to the original order would be maintainable even if the appeal has been disposed of.

Following the said Judgment, the Hon’ble High Court allowed the Writ Petition setting aside the impugned order and remanding the matter back to the Assessing Officer, for passing fresh order in accordance with law.

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ABCAUS Note: Orders/Notice without Document Identification Number (DIN) has been a source of litigation in both direct and indirect taxation. Delhi High Court had held that order without DIN passed under the provisions of income tax act is void. However, the Hon’ble Supreme Court has stayed the order of the Delhi High Court and the issue of validity of an order without DIN is pending for consideration by the Apex Court.

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