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of <h1>Tax Assessment Voided: Critical Procedural Error Nullifies GST Order Due to Missing Document Identification Number</h1> <h3>Andhra Evangelical Lutheran Church Versus The State Of Andhra Pradesh and Others</h3> Andhra Evangelical Lutheran Church Versus The State Of Andhra Pradesh and Others - TMI The Andhra Pradesh High Court, per Justice R. Raghunandan Rao, set aside the GST assessment order dated 29.07.2024 issued under the Goods and Services Tax Act, 2017, for the tax periods 2017-2018 to 2023-2024, on the ground of non-inclusion of a Document Identification Number (DIN). Citing the Supreme Court's ruling in *Pradeep Goyal Vs. Union of India & Ors* 2022 (63) G.S.T.L. 286 (SC), which held that an order without a DIN is 'non-est and invalid,' and consistent Division Bench decisions of this Court (*M/s. Cluster Enterprises* 2024 (88) G.S.T.L. 179 (A.P.) and *Sai Manikanta Electrical Contractors* 2024 (88) G.S.T.L. 303 (A.P.)), the Court emphasized that absence of a DIN undermines the validity of GST proceedings. The Court granted liberty to the 5th respondent to conduct a fresh assessment after issuing proper notice and assigning a DIN, excluding the period from the impugned order date to receipt of this order for limitation purposes, and declined costs.
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