2026 (4) TMI 1452

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....corporate Document Identification Number (DIN). 2. Since it is on the limited ground of the impugned order being non est in view of non-compliance with above requirement, the only question that arises for consideration is whether order of appellate authority would stand invalidated in view of the fact that it does not incorporate DIN number. The question is no longer res integra. This Court, on more than one occasion has held that DIN numbers which are mandated through circulars are mandatory and failure to incorporate DIN number would prove fatal to validity of order and would invalidate the same. In this regard, it may be relevant to refer to judgment of this Court in W.P.No.14776 of 2020 dated 16.03.2023. The relevant portion of the o....

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....s has been extended. This judgment, in any view, has no application in the present matter, as what is impugned in a demand issued without the authority of law. This submission is rejected as being misconceived. 21.The Circulars issued invest the officers of the Department with responsibility qua the issuance of official proceedings/communications. There are no exceptions contemplated and the stand of the Department in this case illustrates, more effectively than anything the assessee might say, the necessity for the DIN. 22.The Hon'ble Supreme Court in the case of Pradeep Goyal v. Union of India [2022 (63) G.S.T.L. 286 (S.C.)] was concerned with a prayer for mandamus by a Chartered Accountant in a Public Interest Litigatio....

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....endations to the States on any matter relating to GST. The GST Council can also issue advisories to the respective States for implementation of the DIN system, which shall be in the larger public interest and which may bring in transparency and accountability in the indirect tax administration. Therefore, we dispose of the present writ petition by directing the Union of India/GST Council to issue advisory/instructions/ recommendations to the respective States regarding implementation of the system of electronic (digital) generation of a DIN in the indirect tax administration, which is already being implemented by the States of Karnataka and Kerala. We impress upon the concerned States to consider to implement the system for electronic (digi....

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....the Impugned Order suffers from gross violation of the Circular No.37/2019. CUS dated 05.11.2019 and Circular No.43/2019. CUS dated 23.12.2019 issued by the Central Board of Indirect Taxes & Customs, New Delhi. 7. Considering the above facts and circumstances of the case, this Court is of the prima facie view that the issue involved herein is squarely covered by the decisions of CESTAT, Chennai in M/s. A.P. Enterprises Vs. Commissioner of Service Tax, Chennai -II (2019) 6 TMI 18 and M/s. A.P. Enterprises Vs. Commissioner of Central Excise & Service Tax, Chennai (2022) 6 TMI 431 and pursuant to the Final Order No.40212 of 2022 dated 09.06.2022 passed by the CESTAT, Chennai in M/s. A.P. Enterprises Vs. Commissioner of Central Excise ....