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of <h1>GST assessment order set aside for missing DIN number following Supreme Court precedent in Pradeep Goyal case</h1> The AP HC set aside a GST assessment order in Form DRC-07 for lacking a DIN number. Following SC precedent in Pradeep Goyal v. Union of India, which held ... Challenge to assessment order in Form DRC-07 - 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 GST Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal v. Union of India [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, 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 Cluster Enterprises v. Deputy Assistant Commissioner (ST) [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 v. Deputy Commissioner [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 allowed setting aside the impugned proceedings in Form DRC-07, dated 7-8-2024, issued by the 2nd respondent, with liberty to the 2nd respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The Andhra Pradesh High Court, in a writ petition challenging an assessment order under the Goods and Services Tax Act, 2017 ('the GST Act'), set aside the impugned order in Form GST DRC-07 dated 7-8-2024 due to the absence of a Document Identification Number (DIN). Citing the Supreme Court's ruling in *Pradeep Goyal v. Union of India* [2022 (63) G.S.T.L. 286 (S.C.)], which held that 'an order, which does not contain a DIN number would be non-est and invalid,' and subsequent Division Bench decisions of this Court (*Cluster Enterprises v. Deputy Assistant Commissioner (ST)* [2024 (88) G.S.T.L. 179 (A.P.)] and *Sai Manikanta Electrical Contractors v. Deputy Commissioner* [2024 (88) G.S.T.L. 303 (A.P.)]), the Court emphasized that non-mention of a DIN number 'would mitigate against the validity of such proceedings' and 'would require the order to be set aside.' The Court allowed the petition, setting aside the assessment order and granting liberty to the 2nd respondent to conduct a fresh assessment with proper issuance of notice and assignment of a DIN number. The period from filing to disposal of the writ petition was excluded from limitation for passing the fresh order. No costs were awarded.
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