AI Overview...
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Document Identification Number (DIN) Requirement - The GST Act, 2017 mandates that assessment orders must include a DIN. Several judgments (e.g., INDAP00000064965, INDAP00000113707, 00200059851, 00200059852, 00200059850) have held that the absence of a DIN invalidates assessment orders, emphasizing that non-compliance compromises procedural validity Veera Mohana Krishna Engineering Works vs Assistant Commissioner - Andhra Pradesh, Suguna Enterprises vs Assistant Commissioner St - Andhra Pradesh, Y Chandra Sekhar Reddy vs The Assistant Commissioner ST FAC and Others - Andhra Pradesh, B HARAT STEEL CORPORATION vs THE DEPUTY ASSISTANT COMMISSIONER, (ST), SATTENAPALLY CIRCLE - Andhra Pradesh, Mahadev Transport And Contractors vs Assistant Commissioner - Andhra Pradesh.
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Legal Precedents on DIN Validity - Courts, including the Supreme Court and High Courts, have consistently ruled that assessment orders lacking a DIN are invalid, leading to the quashing of such orders (e.g., G.S.T.L page 179, INDAP00000064965). The Supreme Court in Pradeep Goyal case also considered the importance of DIN in proceedings under GST B HARAT STEEL CORPORATION vs THE DEPUTY ASSISTANT COMMISSIONER, (ST), SATTENAPALLY CIRCLE - Andhra Pradesh.
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Circulars and Administrative Guidelines - Circulars issued by the Central Board of Indirect Taxes and Customs (CBIC), particularly Circular No.19/2019, reinforce that all communications and assessment orders must bear a DIN. Non-compliance with these circulars has been deemed grounds for invalidating assessments Ashok Minda vs ACIT - Income Tax Appellate Tribunal, Suguna Enterprises vs Assistant Commissioner St - Andhra Pradesh, Mahadev Transport And Contractors vs Assistant Commissioner - Andhra Pradesh.
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Implications of Absence of DIN - Failure to include a DIN leads to the assessment being considered invalid and liable for setting aside, especially when challenged in courts. The delays in filing challenges are generally not considered justifiable if the assessment order lacked a DIN Veera Mohana Krishna Engineering Works vs Assistant Commissioner - Andhra Pradesh, Y Chandra Sekhar Reddy vs The Assistant Commissioner ST FAC and Others - Andhra Pradesh.
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Additional Context - The DIN system was introduced to ensure transparency and trackability of tax communications, with the Ministry of Finance emphasizing its importance from October 2019 onward Pradeep Goyal VS Union of India - Supreme Court.
Analysis and Conclusion: The consistent judicial and administrative stance underscores that the absence of a Document Identification Number in GST assessment orders renders them invalid. Courts have upheld the necessity of DIN to maintain procedural integrity, and non-compliance with this requirement leads to orders being set aside. Therefore, inclusion of DIN is a mandatory procedural requirement for GST assessments all references.
Search Results for "Document Identification Number"
2025 0 Supreme(AP) 526 • India - IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R RAGHUNANDAN RAO, SUMATHI JAGADAM
on grounds of lack of Document Identification Number, asserting such orders are invalid. - Court held that absence of Document Identification ... (A) Central Goods and Services Tax Act, 2017 - Section 168 - Document Identification Number - Petitioners challenged assessment orders ... ... ... Issues: Whether the lack of a Document Identification Number invalidates assessment orders; whether there....
2025 0 Supreme(AP) 527 • India - IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R RAGHUNANDAN RAO, T.C.D.SEKHAR
(A) Central Goods and Services Tax Act, 2017 - Section 168 - Document Identification Number - Writ Petitions challenging assessment ... orders lacking a Document Identification Number were dismissed based on the authority of circulars from the Central Board of Indirect ... ... ... Issues: Whether the absence of a Document Identification Number nullifies an assessment order and the implications of delay ... to include a D....
2025 Supreme(Online)(AP) 15134 • India - IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R. RAGHUNANDAN RAO, SUMATHI JAGADAM, JJ
[2024 (88) G.S.T.L page 179(A.P)] ., had held that the absence of the Document Identification Number would invalidate the order of assessment.
2025 0 Supreme(AP) 525 • India - IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R RAGHUNANDAN RAO, SUMATHI JAGADAM
(A) Central Goods and Services Tax Act, 2017 - Section 168 - Document Identification Number - The absence of a Document Identification ... Identification Number, rendering them invalid. ... Identification Number invalidates the assessment orders and whether the petitioners' delays in filing their challenges were justifiable ... to include a Document Identification Number. ... It ....
2022 0 Supreme(SC) 1288 • India - Supreme Court
M. R. SHAH, B. V. NAGARATHNA
Identification Number (DIN) for all communications sent by State Tax Officers to taxpayers and other concerned persons. ... Identification Number (DIN) system for electronic generation of communications by State Tax Officers to taxpayers and other concerned ... Tax Administration - Article 279A of the Constitution of India - [Article 279A] - The court discussed the implementation of the Document ... It is submitted that as per the press note issued by the Ministry of Finance on and from 01.10.2019, ever....
2023 Supreme(Online)(DEL) 1444 • India - High Court of Delhi
Identification Number (DIN). ... Identification Number (DIN) (iv) That the notice dated 20.07.2022 issued under Section 148 of the Act [Annexure A-5 (read as Annexure P-5)] appended on page 60 of the case file did not carry Document
2024 Supreme(Online)(ITAT) 293 • India - Income Tax Appellate Tribunal (Delhi Bench)
Sh. N. K. Billaiya, AM, Sh. SaktiJit Dey, VP
MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES Circular No.19/2019 New Delhi dated the 14th August 2019 Subject : Generation/ Allotment /Quoting of Document
2025 Supreme(Online)(AP) 14235 • India - High Court of Andhra Pradesh
R Raghunandan Rao, Sumathi Jagadam, JJ
The High Court evaluated whether the absence of a Document Identification Number (DIN) invalidated the orders. ... 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. ... This show-cause notice-cum-summary of the assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. ... Learned Governme....
2025 Supreme(Online)(AP) 13101 • India - High Court of Andhra Pradesh
R. RAGHUNANDAN RAO, Sumathi Jagadam, JJ
The Goods and Service Tax Act, 2017 mandates that an assessment order must contain a Document Identification Number (DIN). ... 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. ... 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 order, which was uploaded in the portal, requires the impugned order to be set aside. .......
2025 Supreme(Online)(AP) 8463 • India - High Court of Andhra Pradesh
R. RAGHUNANDAN RAO, SUMATHI JAGADAM, JJ
(A) Goods and Services Tax (GST) Act, 2017 - Proceedings initiated without a Document Identification Number (DIN) are considered ... ... ... Issues: Whether the absence of a DIN number compromises the validity of the proceedings under the GST Act. ... 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 order, which was uploaded in the portal, requires the impugned order to be set aside. ... , on the basis of the circular, dated 23.12.2019,....
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