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

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.