Show-cause notice and assessment declared invalid for missing DIN; revenue allowed to reissue notice and reassess with DIN

The HC set aside the show-cause summary (Form GST DRC-01) dated 27.11.2024 and the assessment order dated 25.02.2025 for failure to include a DIN, holding such omission renders the proceedings invalid. The petition is disposed with liberty for the revenue to conduct a fresh assessment after issuing notice to the petitioner and assigning a DIN to the reassessed orders. The court relied on higher court and CBIC guidance that orders without a DIN are non-est and must be reissued with a DIN.

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The petitioner challenged a Form GST DRC-01 show-cause notice dated 27.11.2024 and assessment order dated 25.02.2025 under the Goods and Services Tax Act, 2017 for April-2020 to March-2024, on the ground that the orders did not contain a DIN number. Government Pleader conceded absence of a DIN. Reliance was placed on Pradeep Goyal v. Union of India & Ors, where the Hon'ble Supreme Court, after referring to the GST Act and the C.B.I.C. circular, held that an order without a DIN would be "non-est and invalid." Division Bench authorities of this Court (M/s. Cluster Enterprises and Sai Manikanta Electrical Contractors) have similarly held non-mention of a DIN mitigates against validity and requires setting aside. Applying these precedents and the C.B.I.C. circular No.128/47/2019-GST (23.12.2019), the impugned orders were set aside with liberty to the tax authority to conduct a fresh assessment after giving notice and assigning a DIN. The period from issuance of the impugned orders until receipt of the present order is excluded for limitation. No costs.

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