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2025 Supreme(Online)(AP) 11421
HIGH COURT OF ANDHRA PRADESH
R. RAGHUNANDAN RAO, SUMATHI JAGADAM, JJ
Mopati Chandra Sekhar Reddy – Appellant
Versus
The State of Andhra Pradesh – Respondent
Writ Petition No: 13373 of 2025
For the Appellants/Petitioners: K V Aditya Chowdary
For the Respondents: GP for Commercial Tax
Non-inclusion of the DIN number in tax assessment orders renders them invalid, necessitating adherence to procedural regulations.
Headnote:(A) Constitution of India - Article 226 - Goods and Service Tax Act, 2017 - Challenge to assessment order on grounds including non-mention of DIN number - The Supreme Court has affirmed that an order lacking a DIN number is considered non-est and invalid. The non-mention of a DIN number mitigates against the order's validity as held by the Court. (Paras 4, 5, 6)
(B) Assessment Procedures - Procedural requirements concerning validity of orders issued under tax law - The court ruled that a valid assessment order must adhere to prescribed procedural regulations, including the necessity of a DIN number. (Paras 6, 7)
Facts of the case:
The petitioner challenged the assessment order served on them for the 2020-2021 tax year, citing the absence of a DIN number which renders the order invalid.
Findings of Court:
The assessment order issued without a DIN number was set aside, allowing for a fresh assessment with proper procedural adherence.
Issues: The main issues revolved around the legal validity of the assessment order lacking a DIN number.
Ratio Decidendi: The court determined that procedural compliance is essential in tax assessments, and failure to include a DIN number invalidates the order.
Result: Writ Petition is disposed of setting aside the assessment order.
| Table of Content |
|---|
| 1. assessment order lacking din is invalid. (Para 1 , 2 , 3) |
| 2. court references prior cases regarding din necessity. (Para 5) |
| 3. court mandates fresh assessment with din inclusion. (Para 6) |
| 4. final order setting aside previous assessment. (Para 7) |
(perHon’ble Sri Justice R. Raghunandan Rao)
The petitioner was served with the assessment order, in Form GST DRC-07, dated 29.10.2024, passed by the 3'^ respondent, under the Goods and Service Tax Act, 2017 [for short the GST Act”], for the period
2020-2021. This assessment order of the 3^^
respondent has been challenged by the petitioner in this Writ Petition.
This assessment order, dated 29.10.2024, is chaiienged by the petitioneV, on various grounds, including the ground that the said proceeding did not contain a DIN number.
r
3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned order. 4. 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 Goya! \/s. Union of India & Ors\ The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-estand invalid.
5. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa ^ 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.
6. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the assessment order, which was uploaded in the portal, requires the assessment order to be set aside.
7. Accordingly, this Writ Petition is disposed of setting aside the assessment order, in Form GST DRC-07, dated 29.10.2024, passed by the 3rd respondent, with liberty to the 3^^ 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 order, till the date of receipt " 2022 (63) G.S.T.L. 286 (SC)
^ 2024 (88) G.S.T.L. 179 (A.P.) ^ 2024 (88) G.S.T.L. 303 (A.P.)
