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of <h1>GST assessment order set aside for lacking mandatory Document Identification Number following Supreme Court precedent</h1> <h3>Khaja Peer Shaik (proprietor M/s Khaja Steels) Versus The Assistant Commissionerst and Others</h3> Khaja Peer Shaik (proprietor M/s Khaja Steels) Versus The Assistant Commissionerst and Others - 2025 (93) G. S. T. L. 226 (A. P.) In the case before the Andhra Pradesh High Court, the petitioner challenged an assessment order issued by the 1st respondent under the Goods and Services Tax Act, 2017, for multiple financial years, on the grounds that the order lacked a Document Identification Number (DIN). The absence of a DIN was confirmed by the Government Pleader for Commercial Tax. The court referenced the Supreme Court's decision in Pradeep Goyal Vs. Union of India, which held that an order without a DIN is 'non-est and invalid.' Additionally, previous decisions by the Andhra Pradesh High Court in M/s. Cluster Enterprises and Sai Manikanta Electrical Contractors reinforced that the absence of a DIN invalidates such proceedings. Consequently, the court set aside the impugned assessment order and granted the 1st respondent the liberty to conduct a fresh assessment with proper notice to the petitioner and the inclusion of a DIN. The time taken for the writ petition is excluded from the limitation period for issuing a new assessment order. There were no orders regarding costs, and any pending miscellaneous applications were closed.
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