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of <h1>Taxpayer Wins Challenge Against GST Notice Lacking Proper Document Identification Number Under Rule 21(3)</h1> <h3>M/s. Arhaan Ferrous And Non Ferrous Solutions Pvt. Ltd. Versus Superintendent, Central Tax, Chittoor-1 Range, Tirupati Division Andhra Pradesh, Principal Commissioner of Central Tax, Tirupati, Union of India, Assistant Commissioner of State Tax, Chittor-1</h3> M/s. Arhaan Ferrous And Non Ferrous Solutions Pvt. Ltd. Versus Superintendent, Central Tax, Chittoor-1 Range, Tirupati Division Andhra Pradesh, Principal ... The Andhra Pradesh High Court, per Justice R. Raghunandan Rao, set aside the show-cause notice dated 26.03.2025 issued under the Goods and Service Tax Act, 2017, which provisionally suspended the petitioner's registration. The petitioner challenged the notice inter alia on the ground that it lacked a Document Identification Number (DIN). The Court relied on the Supreme Court's ruling in Pradeep Goyal v. 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.' Consistent with this, Division Bench precedents from this Court-M/s. Cluster Enterprises v. Deputy Assistant Commissioner [2024 (83) G.S.T.L. 179 (A.P.)] and Sai Manikanta Electrical Contractors v. Deputy Commissioner [2024 (88) G.S.T.L. 303 (A.P.)]-affirmed that non-mention of a DIN invalidates proceedings. Accordingly, the Court set aside the impugned show-cause notice and provisional suspension, granting liberty to the respondent to issue a fresh notice with a DIN and conduct reassessment. No costs were awarded.
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