Top Stories Non-Mention of DIN Number: Andhra Pradesh HC quashes GST Assessment Order [Read Order] It was viewed that the circular issued by the C.B.I.C., the non-mention of a DIN number in these orders, which was uploaded in the portal, requires the impugned order to be set aside By Yogitha S. Yogesh – On March 9, 2025 11:30 am – 3 mins read Due to the Director Identification Number (DIN) not being included, the Andhra Pradesh High Court has revoked the GST assessment ruling. Arrow Advertising India Private Limited, the petitioner was served with the assessment order, in Form GST DRC-07, dated 28.08.2024 passed under the Goods and Service Tax Act, 2017 for the period from 2019-20 and 2020-21. This assessment order of the department has been challenged by the petitioner in this Writ Petition. Read More: Supreme Court Criticizes NCLAT’s Long Order on Delay Condonation Application Despite High Pendency of Cases This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors.

The Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (CBIC), had held that an order, which does not contain a DIN number would be non-est and invalid. Club Your Income – Maximize Your Earnings! The court disposed of the Writ Petition by setting aside the show-cause notice, in Form GST DRC-07, dated 28.08.2024 passed by the Assistant Commissioners, with liberty to the Assistant Commissioners to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the order. The period from the date of the assessment order, till the date of receipt of this Order shall be excluded for the purposes of limitation. Read More: NFRA’s Proposal for New Accounting Standards for Foreign Companies The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors1. The Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (“C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid. Club Your Income – Maximize Your Earnings! A Division Bench of the Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2, 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 Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, had also held that non-mention of a DIN number would require the order to be set aside.

Club Your Income – Maximize Your Earnings! It was viewed that the circular issued by the C.B.I.C., the non-mention of a DIN number in these orders, which was uploaded in the portal, requires the impugned order to be set aside. According to the division bench of Justice R Raghunandan Rao and Dr. Justice K Manmadha Rao, the procedures under GST would be deemed less genuine if a DIN number was not mentioned. Read More: Execution of Penalties under Consumer Protection Act can still be carried out despite IBC moratorium: Supreme Court The court disposed of the Writ Petition by setting aside the show-cause notice, in Form GST DRC-07, dated 28.08.2024 passed by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from the date of the impugned assessment order, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs.