Absence of Document Identification Number (DIN) in GST Orders Makes It Invalid, But Not Void

Issue: Whether a notice, order, or any other communication issued by the Goods and Services Tax (GST) authorities without the mandatory Document Identification Number (DIN) is rendered completely void (non-existent in law), or merely invalid, meaning it can be rectified by subsequent official action.

Facts:

The Central Board of Indirect Taxes and Customs (CBIC) had previously mandated that all communications issued by GST officers must contain a digitally generated, unique Document Identification Number (DIN).
The purpose of DIN is to create a digital audit trail and ensure transparency, preventing the issuance of unauthorized or backdated documents.
In the petitioner’s case, the tax authority issued a notice or order without this mandatory DIN.
The taxpayer challenged the order, arguing that the absence of DIN made the entire communication void ab initio (void from the beginning).

Decision:

The court ruled that the absence of the mandatory DIN renders the GST order or notice invalid but does not make it void ab initio (non-existent).

Invalidity, Not Voidness: The failure to adhere to the CBIC’s procedural mandate (the DIN requirement) is a serious procedural lapse that makes the communication invalid. However, the underlying proceedings and the authority’s jurisdiction to issue the demand are not destroyed.
Rectification Permissible: The tax authorities are typically granted the opportunity to rectify the defect by subsequently generating and linking the DIN to the original communication, thereby making the order valid.
Primacy of Substance: The ruling emphasizes the principle that the substantive jurisdiction of a tax authority cannot be defeated by a mere procedural or administrative lapse, provided the defect is curable.

Key TakeDowns:

DIN is Mandatory: Tax authorities must strictly comply with the CBIC mandate to issue DIN on all communications to ensure transparency and accountability.
Challenge Ground: Taxpayers can successfully challenge an order or notice lacking a DIN on the grounds of procedural invalidity.
Curable Defect: The absence of a DIN is generally treated as a curable defect by the courts, allowing the Revenue to remedy the flaw by post-facto compliance, rather than having the entire tax proceeding quashed outright.

Source :- Judgement