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of <h1>Show-cause notice and assessment declared invalid for missing DIN; revenue allowed to reissue notice and reassess with DIN</h1> <h3>NOVELTY REDDY AND REDDY MOTORS PVT LTD Versus ASSISTANT COMMISSIONER, ELURU CGST DIVISION, ELURU AND UNION OF INDIA</h3> 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 ... Challenge to assessment orders - the proceeding did not contain a DIN number - HELD 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 in the case of Pradeep Goyal Vs. Union of India & Ors [2022 (8) TMI 216 - SUPREME COURT]. The Hon’ble Supreme Court, 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. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa [2024 (7) TMI 1512 - ANDHRA PRADESH HIGH COURT], on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in these orders, which was uploaded in the portal, requires the orders to be set aside. This Writ Petition is disposed of setting aside the summary of show-cause notice, in Form GST DRC-01, dated 27.11.2024 and the assessment order, dated 25.02.2025, passed by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said orders. 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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