Andhra Pradesh High Court Quashes GST Assessment Order Citing Non-Mention Of DIN Number

The Andhra Pradesh High Court has quashed the GST assessment order citing non-mention of Director Identification Number (DIN).

The bench of Justice R Raghunandan Rao and Dr Justice K Manmadha Rao has observed that the non-mention of a DIN number would mitigate against the validity of the proceedings under GST.

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.

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.

The court disposed of theWrit 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.

Case Details

Case Title: M/s. Arrow Advertising India Private Limited Versus Assistant Commissioner and Others

Case No.: Writ Petition No: 5493/2025

Date: 05/03/2025

Counsel For Appellant: Srinivasa Rao Kudupudi

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Mariya Paliwala

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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