discussion about DIN

[giri gattupalli]

respected sir,

As per 2025 (2) TMI 786 ANDHRA PRADESH HIGH COURT M/S YUVA ANIMATION STUDIOS PVT VS ASSISTANT COMMISSIONER ST AND OTHERS

WRIT PETITION NO 2946/2025 without DIN no FORM GRC-07 is invalid. but still state gst department is issuing ASMT-10, show-cause notices and DRC-07 orders without DIN. after enquiry i heard that, as the state govt of andhra pradesh has not issued any relevant circular in line with central circular, DIN is not mandatory for state department orders. i found this argument is not correct in the light of above judgement. i request our experts to discuss the issue. it would be very useful

thanking you sir

[KASTURI SETHI]

(i) Government of Andhra Pradesh Commercial Taxes Department Office of the Chief Commissioner of State Taxes Eedupugallu, Vijayawada. has issued Circular no. 2 of 2022 dt 1.8.2022 for generation of DIN.

(ii) Also read the following judgment of Andhra Pradesh High Court in this context.

2024 (6) TMI 1158 - ANDHRA PRADESH HIGH COURT - SAI MANIKANTA ELECTRICAL CONTRACTORS Versus DEPUTY COMMISSIONER, SPECIAL CIRCLE, VISAKHAPATNAM-II

[giri gattupalli]

respected sir,

thank you for your response. i am from Andhra Pradesh. After getting your opinion i have contended before AO and cited above stated AP HIGH COURT order in respect of DIN and caused stir and discussion in officials and consultants fraternity also. actually in Andhra Pradesh state department has issued hundreds of orders without DIN. Actually AP STATE GST DEPARTMENT is affixing a fifteen digited departmental reference number and a case id (both are certainly not DIN's and not found in CBIC DIN search,) on communications and orders issued by department and in their opinion department reference number served as alternative to DIN.

in my case three DRC-07 orders are pending with ADC, which doesn't have DIN. basing on above AP HIGH COUT order may i defend my cases ? please suggest ..

thanking you sir

[KASTURI SETHI]

          Thanks a lot for updating. 

Yes. You must contest before the Appellate Authority. At the time of personal hearing, you can file additional submissions on the basis of above judgement de jure. You can add, delete or modify your submissions at the time of personal hearing and before passing the Order by the Appellate Authority.

       

[KASTURI SETHI]

Dear Querist, 

This is with reference to your post at serial no. 2 above. Circulars are binding on the departmental officers as per judgement of Supreme Court, if the circular is not contrary to the respective Act.

AI Summary

Document Identification Number requirement may invalidate GST departmental orders lacking DIN; challenge before appellate authority advised. Whether a Document Identification Number (DIN) is mandatory for the validity of GST departmental communications and orders issued by the Andhra Pradesh tax department; state circulars directing DIN generation are binding if not contrary to the Act, and taxpayers may challenge orders lacking DIN by raising the defect before the appellate authority and supplementing submissions at personal hearing relying on relevant High Court decisions.