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of <h1>Assessment Order Invalidated for Missing DIN Under GST Act, 2017; Fresh Assessment Permitted Without Cost</h1> <h3>Edifice (bharat) Private Limited Versus The Assistant Commissioner st and Others</h3> The AP HC set aside an assessment order under the GST Act, 2017, due to the absence of a Document Identification Number (DIN), rendering it invalid as per ... Challenge to assessment order in Form GST DRC-07 - challenge on various grounds, including the ground that the said proceedings did not contain a DIN number - HELD THAT:- 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. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam [2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURT], had also held that non-mention of a DIN number would require the order to be set aside. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside. This Writ Petition is disposed of setting aside the impugned proceedings, dated 17-10-2024 issued by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice and by assigning a DIN number to the said order. The petitioner challenged a Form GST DRC-07 assessment order dated 17.10.2024 for 2022-23 to 2023-24 on multiple grounds, including absence of a DIN number. Respondent conceded there was no DIN. Relying on Pradeep Goyal v. Union of India & Ors, which held that an order without a DIN would be 'non-est and invalid,' and the CBIC circular No.128/47/2019-GST (23.12.2019), the Court noted consistent Division Bench precedents holding that 'non-mention of a DIN number would mitigate against the validity of such proceedings' and requires setting aside the order. The impugned assessment order was set aside; the tax authority is granted liberty to conduct a fresh assessment after giving notice and by assigning a DIN number. The period from issuance of the impugned order until receipt of this order is excluded for limitation purposes. There shall be no order as to costs.
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