Decided 5 February 2025. The Andhra Pradesh High Court has set aside a GST assessment order in Form DRC-07 because it did not carry a Document Identification Number (DIN). Relying on the Supreme Court in Pradeep Goyal and CBIC Circular 128/47/2019-GST, the Court held such an order cannot stand, but allowed the officer to reassess after fresh notice with a DIN.
Case at a glance
| Case | Edifice (Bharat) Private Limited v. The Assistant Commissioner (ST) & Ors. |
| Forum | Andhra Pradesh High Court (Justice R. Raghunandan Rao and Justice Harinath N.) |
| Case No. | Writ Petition No. 1342 of 2025 |
| Date of order | 5 February 2025 |
| Impugned order | DRC-07 order dated 17.10.2024 for 2022-23 to 2023-24 |
| Result | Order set aside; fresh assessment with DIN permitted |
Facts of the case
The petitioner received an assessment order dated 17.10.2024 under the GST Act for 2022-23 and 2023-24, uploaded in Form DRC-07.
One of its grounds was that the order did not contain a DIN. The Government Pleader, on instructions, accepted that there was no DIN on the order.
Issue before the High Court
Is a GST assessment order valid if it does not carry a DIN?
What the High Court held
- The Supreme Court in Pradeep Goyal v. Union of India, after considering the Act and the CBIC circular, held that an order without a DIN is non est and invalid.
- Division Benches of the same High Court in Cluster Enterprises and Sai Manikanta Electrical Contractors had also set aside orders lacking a DIN, based on Circular 128/47/2019-GST dated 23.12.2019.
- The impugned order was set aside, with liberty to conduct a fresh assessment after notice and with a DIN.
- The period from the date of the order till receipt of the High Court's order is excluded for limitation.
Practical takeaways for taxpayers
- Check every GST notice and order for a DIN; its absence is a strong ground of challenge.
- Note that the department usually gets liberty to reassess, with limitation extended for the intervening period.
- Raise the DIN objection at the earliest stage along with your other grounds.
Frequently asked questions
Is a GST order without DIN valid?
No. Following Pradeep Goyal (SC) and Circular 128/47/2019, the AP High Court held such an order must be set aside.
Does the demand end permanently?
Not necessarily. The officer was allowed to reassess afresh with a DIN, with the intervening period excluded from limitation.
Facing a similar GST dispute?
GST Folio prepares replies to show cause notices, appeals before the Appellate Authority and GSTAT, refund claims and ITC reconciliations for businesses across India. Call or WhatsApp +91 80513 31315 or email gstfolio@zohomail.in.
This summary is based on the order of the Andhra Pradesh High Court in Writ Petition No. 1342 of 2025. It is general information, not legal advice; the outcome of any case depends on its own facts and the full text of the order.