HC Rules Assessment Order Without DIN Invalid but Effective Until Set Aside

Case Details: Mahadev Transport and Contractors vs. Assistant Commissioner - [2025] 177 taxmann.com 858 (Andhra Pradesh)

Judiciary and Counsel Details

• R Raghunandan Rao & SMT. Sumathi Jagadam, JJ.
• Karthik Ramana Puttamreddy & Srinivasa Rao Kudupudi for the Petitioner

Facts of the Case

The petitioners, registered under the GST regime, challenged assessment orders on the ground that the orders did not bear a Document Identification Number (DIN). They relied on ‘Circular No. 122/41/2019-GST, dated: 05-11-2019’, which mandates electronic generation of DIN for all communications under the CGST Act/Rules, and ‘Circular No. 128/47/2019-GST, dated: 23-12-2019’ which provides that specified communications issued without an electronically generated DIN would be treated as invalid and deemed never to have been issued. The petitioners contended that the absence of DIN rendered the assessment orders invalid and requested that the orders be set aside. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that instructions issued by the CBIC under Section 168 are binding on taxation authorities, and violation of such instructions may constitute a procedural irregularity. However, the Court observed that such a violation alone does not render the assessment orders void. Consequently, the assessment orders under challenge continue to remain effective unless set aside by the Court.

List of Cases Referred to

• Pradeep Goyal v. Union of India [2022] 141 taxmann.com 64/93 GST 378/63 GSTL 286 (SC) (para 4)
• Cluster Enterprises v. Deputy Asstt. Commissioner (ST)-2 [2024] 164 taxmann.com 624/105 GST 738/88 GSTL 179 (A. P.) (para 5)