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of <h1>GST Assessment Order Nullified Due to Missing Document Identification Number, Fresh Evaluation Permitted</h1> <h3>Srivari Enterprises Versus The Assistant Commissioner Of State Tax and Others</h3> AP HC invalidated a GST assessment order due to absence of Document Identification Number (DIN). Following SC precedent, the court set aside the order and ... Challenge to assessment order - the proceedings 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 (herein referred to as “C.B.I.C.”), 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 the order, which was uploaded in the portal, requires the impugned order to be set aside. Petition disposed off. Summary: The petitioner challenged an assessment order in Form GST DRC-07 dated 06.06.2024 under the Goods and Service Tax Act, 2017 for the period 2017-2018, inter alia on the ground that the order did not contain a DIN number. The respondent conceded the absence of a DIN. Relying on the Hon'ble Supreme Court's decision in Pradeep Goyal v. Union of India & Ors (holding that an order without a DIN would be 'non-est and invalid') and on the CBIC circular No.128/47/2019-GST (23.12.2019), together with Division Bench precedents of this Court, the omission of a DIN was held to undermine the validity of the proceeding. The impugned assessment order dated 06.06.2024 was set aside, with liberty to the assessing authority to conduct a fresh assessment after issuing notice and assigning a DIN. The period from the impugned order until receipt of this judgment is excluded for limitation. No order as to costs.
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