The Andhra Pradesh High Court has quashed the Goods and Service Tax (GST) assessment order for non-mention of Document Identification Number  (DIN).

The bench of Justice R Raghunandan Rao and Justice K Manmadha Rao has observed that the Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors has observed that an order, which does not contain a DIN number would be non-est and invalid.

The petitioner has challenged the assessment order, in FORM GST DRC – 07, passed by the department under the Goods and Services Tax Act, 2017.

The assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

The issue raised was in respect of non-inclusion of DIN number on proceedings, under the G.S.T. Act

The court held that the non-mention of a DIN number in the order, which was uploaded in the portal, requires the order to be set aside.

The court directed the department 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. 

Case Details

Case Title: Andhra Evangelical Lutheran Church Versus The State Of Andhra Pradesh and Others

Case No.: Writ Petition No: 9266/2025

Date: 9/04/2025

Counsel For Petitioner: A V BADRA NAGA SESHAYYA

Counsel For Respondent: GP

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