The Andhra Pradesh High Court has held that the lack of Document Identification Number (DIN) on GST order makes it invalid but not void.

The bench of Justice R Raghunandan Rao and Justice Sumathi Jagadam has observed that the power granted under Section 168 of the CGST Act is only the power to issue instructions to the taxation authorities. Such instructions would be binding on the taxation authorities. Violation of such instructions may invalidate the orders passed by the taxation authorities. Such violation would not result in the orders becoming void. Once the orders are only invalid, they would remain in force until they are declared to be invalid by an appropriate Court or authority of appropriate jurisdiction.

The batch of writ petitions were filed by the GST registered taxpayers challenging assessment orders passed against them. The main ground for challenge, in all these cases, is the lack of a Document Identification Number on the orders, passed by the assessing officers.

Under the GST Act, the Central Board of Indirect Taxes and Customs, has been given power to issue guidelines and directions to the tax authorities, for the purposes of better compliance with the provisions of the Act and the Rules made under the acts.

The Central Board of Indirect Taxes and Customs, in exercise of this power under Section 168(1) of the CGST Act, 2017, had issued a Circular bearing No.122/41/2019-GST, dated 05.11.2019. In this Circular, the board stated that in keeping with the Government’s objectives of transparency and accountability in indirect tax administration, a system for electronic generation of a Document Identification Number has been put in place and that all communications sent by any authority would have to include a Document Identification Number. It was further stipulated that the presence of a Document Identification Number is a mandatory requirement and that every document, communication and proceedings issued under the provisions of the CGST Act and Rules should contain a Document Identification Number. 

The Central Board of Indirect Taxes and Customs had then issued a subsequent Circular dated 23.12.2019 bearing Circular No.128/47/2019-GST stating that any specified communication which does not bear electronic generated document identification number would be treated as invalid and deemed to have never been issued. 

Earlier, Writ Petitions, challenging orders of assessment which did not contain a Document Identification Number and even orders containing Document Identification Numbers where the show cause notice or other communications preceding such an assessment order were filed. 

This Court, in these cases, including the judgment of this Court in Cluster Enterprises vs. The Deputy Assistant Commissioner., had held that the absence of the Document Identification Number would invalidate the order of assessment.

Following these judgments, this Court has consistently been setting aside any assessment order which does not contain a Document Identification Number and is remanding the same back to the assessing authority for passing appropriate orders in accordance with law.

The court held that the contention that service of an order without a Document Identification Number would amount to no service, would be acceptable if there was such a stipulation or provision either in the Act or in the Rules. This stipulation is said to be available in the circulars issued by the CBIC. However, such circulars are at best instructions to the taxation authorities and the petitioners, having received the orders in the portal cannot claim ignorance of these orders. The inordinate delay, in approaching this court, has not been satisfactorily explained and these petitions cannot be entertained at this length of time.

Case Details

Case Title: M/s. Mahadev Transport And Contractors  Versus Assistant Commissioner and Others

Case No.: Writ Petition Nos:16500, 16548 & 18862 Of 2025

Date: 22nd August, 2025

Counsel For  Petitioner:  Karthik Ramana Puttamreddy

Counsel For Respondent: GP

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