The Gujarat High Court has held that the absence of a Document Identification Number (DIN) in summons or notices issued by State Officers does not invalidate them.
The bench of Justice Bhargav D. Karia and Justice P. M. Raval has observed that the Circular No. 37/2019 issued by Central Board of Indirect Taxes and Customs (CBIC) mandates the use of Document Identification Number (DIN), which applies only to Central tax authorities. The Circular is not addressed to any of the Commissioners of any of the State Tax who is an authorized person. Therefore, the application of the circular is not applicable to the State Tax Officer under the provisions of the GGST Act.
A writ petition filed by a taxpayer challenging various enforcement actions initiated under Section 67 of the CGST Act. Following a search operation, the authorities had blocked the taxpayer’s Input Tax Credit (ITC), provisionally attached sundry debtors, and issued summons for the production of books of accounts.
The assessee argued that the provisional attachment order was invalid as it had been issued by an Assistant Commissioner rather than the Commissioner of State Tax.
The Court rejected the petitioner’s argument, holding that under Section 2(91) of the CGST Act, the Commissioner of State Tax is recognized as a “proper officer” and has the authority to delegate powers to subordinate officers.
Reinforcing principles of administrative law, the Court upheld the delegation of powers, affirming that such delegation is valid and legally sustainable. The writ petition was accordingly disposed of, with the Court directing the petitioner to raise transaction-specific objections, such as issues concerning “Bill-to-Ship-to” models, through appropriate legal channels or applications.
Yet another contention of the petitioner was that the respondent-State authorities have not issued the summons and the impugned orders with DIN. It was submitted that as per the Circular No. 37 of 2019 issued by the Central Board of Indirect Taxes and Customs (Investigation-Custom) dated 05.11.2019, it is mandatory for the respondents to mention the DIN in all the summons, arrest memo, inspection notices and letters issued in the course of any enquiry except in exigent circumstances failing which, such summon, notice etc. has to be treated as invalidated and deemed to have been never issued.
The department contended that there is no circular issued by the State Tax authority similar to that of the Circular issued by the Central Board of Indirect Taxes and Customs which is addressed to all the Central Officers and there is no provision for issuing DIN in the communications, orders, summons etc. issued by the State Tax authority under the provisions of the Gujarat Goods and Service Tax Act, 2017.
The court held that Circular No. 37 of 2019 cannot be said to be applicable to the communications including the summons, notices or any order issued by the State Tax authority.
Case Details
Case Title: M/S Nrm Metals (India) Private Limited & Anr. Versus Union Of India & Ors.
Case No.: R/SPECIAL CIVIL APPLICATION NO. 4910 of 2025
Date: 09/05/2025
Counsel For Petitioner: Abhishekkumar C Malvi
Counsel For Respondent: Maulik Vakhariya
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