Issuance of SCN without DIN is non-est and invalid

The Hon’ble High Court  of Andhra Pradesh in the case of M/S. ARHAAN FERROUS AND NON FERROUS SOLUTIONS PVT. LTD. VERSUS SUPERINTENDENT, CENTRAL TAX, CHITTOOR-1 RANGE, TIRUPATI DIVISION ANDHRA PRADESH, PRINCIPAL COMMISSIONER OF CENTRAL TAX, TIRUPATI, UNION OF INDIA, ASSISTANT COMMISSIONER OF STATE TAX, CHITTOR-1 - 2025 (6) TMI 1235 - ANDHRA PRADESH HIGH COURT held that a Show Cause Notice (“SCN”) Issued without containing a Document Identification Number (“DIN”) would be non-est and invalid. Further, Central Board of Indirect Tax and Customs (“CBIC”) vide Circular No. 128/47/2019-GST dated December 23, 2019 stated that non-mention of a DIN would render SCN invalid.

Facts:

M/s Arhaan Ferrous and Non-Ferrous Solutions (P.) Ltd. (“the Petitioner”) was issued a SCN dated March 26, 2025 (“the Impugned SCN”) by the Commercial Tax Department (“the Respondent”).

The Petitioner registration was provisionally suspended in the SCN

Hence, aggrieved by the Impugned SCN, the Petitioner filed the present writ petition on the ground that it did not contain DIN.

Issue:

Whether a SCN can be issued without DIN?

Held:

The Hon’ble High Court of Andhra Pradesh in M/S. ARHAAN FERROUS AND NON FERROUS SOLUTIONS PVT. LTD. VERSUS SUPERINTENDENT, CENTRAL TAX, CHITTOOR-1 RANGE, TIRUPATI DIVISION ANDHRA PRADESH, PRINCIPAL COMMISSIONER OF CENTRAL TAX, TIRUPATI, UNION OF INDIA, ASSISTANT COMMISSIONER OF STATE TAX, CHITTOR-1 - 2025 (6) TMI 1235 - ANDHRA PRADESH HIGH COURTheld as under:

• Observed that, the SCN was issued to the petitioner did not contain the DIN number and CBIC issued the Circular No 128/47/2019-GST stated that non-mention of a DIN number would render show cause notice invalid.
• Noted that, CBIC Circular No. 128/47/2019-GST dated December 23, 2019 mandates that all communications under the GST regime must compulsorily bear a DIN, failing which the document shall be deemed invalid.
• Relied on, the case ofPRADEEP GOYAL VERSUS UNION OF INDIA & ORS. - 2022 (8) TMI 216 - SUPREME COURTwherein the Hon’ble Supreme Court held that after noticing the provisions of the CGST Act and the Circular issued by the CBIC, had held that an order, which does not contain a DIN number would be non-est and invalid.
• Relied on, the Division Bench of this Court of M/S. CLUSTER ENTERPRISES VERSUS THE DEPUTY ASSISTANT COMMISSIONER (ST) -2 ANDHRA PRADESH, THE ASSISTANT COMMISSIONER (ST) (FAC), PRODDUTUR-II CIRCLE, THE COMMISSIONER OF STATE TAX, GUNTUR, STATE OF ANDHRA PRADESH. - 2024 (7) TMI 1512 - ANDHRA PRADESH HIGH COURTon the basis of the Circular No. 128/47/2019-GST dated December 23, 2019 (“the Circular”), held that non-mention of a DIN number would mitigate against the validity of such proceedings. 
• Relied on, the Division Bench of this Court in the case of SAI MANIKANTA ELECTRICAL CONTRACTORS VERSUS THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, VISAKHAPATNAM-II, THE DEPUTY COMMISSIONER (ST), STATE OF ANDHRA PRADESH, THE CHAIRMAN, MANAGING DIRECTOR VISAKHAPATNAM, THE EXECUTIVE ENGINEER, OPERATION DIVISION VIZIANAGARAM. - 2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURTalso held that non-mention of a DIN number would require the order to be set aside.
• Held that, in view of the aforesaid judgments and the circular issued by the CBIC, the non-mention of a DIN number in the SCN, which was uploaded in the portal, requires the Impugned SCN to be set aside. Accordingly, the present writ petition was disposed of, setting aside the Impugned SCN, issued by the Respondent, with liberty to conduct fresh assessment, after giving notice to the Petitioner and assigning a DIN number to the Impugned SCN and any consequential order. As the Impugned SCN has been set aside, even the provisional suspension would stand revoked. There shall be no order as to costs.

Our Comments:

Circular No. 122/41/2019- GST dated November 05, 2019 that was issued to implement the decision for generation and quoting of 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.

Circular No.128/47/2019-GST dated December 23, 2019clarifies that 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 CBIC across the country. Instructions contained in this Para would come into effect from December 24, 2019.

Recently, CBIC issued Circular No. 249/06/2025-GST on June 9, 2025, clarified the necessity of quoting the DIN on communications under GST. Earlier, the directives mandated DIN usage to ensure accountability and transparency. However, communications generated via the GST common portal already include a Reference Number (“RFN”), which is verifiable online and provides essential document details such as issuance date, type, and originating office.

 As per Section 169 of the CGST Act, serving documents electronically through the common portal fulfills statutory requirements, rendering additional DIN quoting redundant. This clarification modifies prior instructions under Circular Nos. 122/41/2019-GST and 128/47/2019-GST. The updated directive emphasizes that RFN-bearing communications are valid without DIN, streamlining the process while maintaining traceability. Tax authorities and CBIC offices are directed to implement this change effectively.

 (Author can be reached at [email protected])