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

The Hon’ble Supreme Court in the case of ASSISTANT COMMISSIONER, CGST & ANR. Versus M/s NOVELTY REDDY AND REDDY MOTORS PRIVATE LIMITED - 2025 (11) TMI 429 - SC Order 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, Eluru CGST 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 NOVELTY REDDY AND REDDY MOTORS PVT LTD Versus ASSISTANT COMMISSIONER, ELURU CGST DIVISION, ELURU AND UNION OF INDIA - 2025 (7) TMI 1922 - ANDHRA PRADESH HIGH COURT, 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 ASSISTANT COMMISSIONER, CGST & ANR. Versus M/s NOVELTY REDDY AND REDDY MOTORS PRIVATE LIMITED - 2025 (11) TMI 429 - SC Order 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 Versus Union of India & Ors. - 2022 (8) TMI 216 - Supreme Court, 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 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 COURT 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 Versus Assistant Commissioner and Others - 2025 (11) TMI 349 - ANDHRA PRADESH HIGH COURT 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 Versus Assistant Commissioner St and Others - 2025 (11) TMI 479 - ANDHRA PRADESH HIGH COURT, 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.”

 (Author can be reached at [email protected])