TaxTMI 
TaxTMI 
2026 (4) TMI 1337
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....r. Adv. assisted by Mr. Prateek Gattani For Respondent(s) : Mr. Mahaveer Bishnoi, AAG Mr. Nilesh Choudhary for Mr. Kuldeep Vaishnav ORDER(ORAL) REPORTABLE PER: ARUN MONGA, J. 1. Under challenge herein is an order dated 09.12.2025 passed by the Joint Commissioner, Central Goods and Services Tax, Udaipur. By the said order, a penalty has been imposed on the petitioner by holding that there was wrongful availing of Input Tax Credit (ITC) amounting to Rs. 32,29,10,192/- without there being actual receipt of goods or services, and holding further to have allegedly passed on fraudulent ITC of Rs. 30,97,96,899/- through 32 fictitious entities created and operated by the petitioner. 2. Brief material facts first. Upon an inquiry b....
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....side on this ground alone. 3.1 It is also submitted that the aforesaid circulars permit issuance of communications without DIN only in exceptional circumstances, subject to reasons being recorded in writing and an express declaration to that effect being made in the communication itself. No such reasons or declaration are contained in the impugned order, nor does the present case fall within any of the prescribed exceptions, is the argument. 4. Per contra, learned counsels for the respective respondents, appearing on advance service, jointly oppose the petition. They submit that the same is devoid of merit and liable to be dismissed. It has been filed without availing the alternative appellate remedy of appeal as provided under the la....
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....ce Number (RFN). He further states that even as on the date of hearing before this court, i.e., today itself, when the said number was entered on the CBIC/GST portal, the impugned order was successfully retrieved as it popped up on the website without any further input. This goes on to show that the RFN appearing on the order is a unique and verifiable electronic identifier linked to the impugned communication. The very purpose of providing access and service of the same to the petitioner is thus achieved as per the requirement of law. 9. Speaking of law, at this stage, de hors the above aspect, reference may also be had to Section 169 of the Central Goods and Services Tax Act, 2017, which governs the mode and validity of service of noti....
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....e, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of ....
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.... learned counsel for the respondents tendered a copy thereof, which is taken on record. Same reads as under:- 'Attention is invited to Board's Circular No. 122/41/2019GST dated 05 November 2019 and 128/47/2019-GST dated 23.12.2019, which were issued for implementation of decision regarding Generation and Quoting of Document Identification Number (DIN), initially on specified documents and subsequently expanded to all communications (including e-mails) sent to taxpayers and other concerned persons by any office of CBIC. This was done with a view to leverage technology for greater accountability and transparency in communications with the trade/taxpayers/ other concerned persons. 2. It has been brought to the notice of t....
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....Document Identification Number (DIN) is not required and such communication bearing RFN is to be treated as a valid communication. 6. To the above extent, Circular No. 122/41/2019- GST dated 05th November 2019 and 128/47/2019-GST dated 23.12.2019 issued by the Board, stands modified.' The above circular substantially clarifies, in fact, modifies, the earlier Circulars dated 05.11.2019 and 23.12.2019, relied upon by the learned senior, relating to mandatory quoting of DIN. 14. Clear as daylight, the circular dated 09.06.2025 records that documents generated through the GST common portal bear a verifiable Reference Number (RFN), which can be authenticated through the portal itself. It further notes that such documents already c....