GST Assessment Order Invalidated for Lack of DIN; Fresh Assessment Ordered
Issue: Whether a GST assessment order is valid if it does not contain a Document Identification Number (DIN).
Facts:
- The petitioner challenged an assessment order for the period July 2017 to September 2017 because it lacked a DIN.
Decision:
- The court, citing decisions of the Supreme Court, the High Court, and CBIC Circular No. 128/47/2019-GST, held that the absence of a DIN in the assessment order rendered it invalid.
- The court set aside the impugned order and granted liberty to the respondent authority to conduct a fresh assessment after assigning a DIN to the order.
Key Takeaways:
- This case reinforces the mandatory requirement of a DIN in GST assessment orders.
- The DIN serves as a unique identifier for the document, facilitating tracking, verification, and transparency.
- The absence of a DIN invalidates the assessment order, highlighting the importance of procedural compliance in GST assessments.
HIGH COURT OF ANDHRA PRADESH
Raam Autobahn India (P.) Ltd.
v.
Assistant Commissioner
R. Raghunandan Rao and MAHESWARA RAO KUNCHEAM, JJ.
WRIT PETITION No. 10549 of 2023
DECEMBER 18, 2024
G Narendra Chetty, for the Petitioner.
ORDER
1. The petitioner was served with an assessment order vide Reference No.DIN3716112261960, dated 16.11.2022, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the periods July, 2017 to September, 2017. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition.
2. This assessment order vide Reference No.DIN3716112261960, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.
4. The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal v. Union of India & Ors1. The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid.
5. A Division Bench of this Court in the case of M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)- 2, Kadapa 2, on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity of such proceedings. Another Division Bench of this Court in the case of Sai Manikanta Electrical Contractors v. The Deputy Commissioner, Special Circle, Visakhapatnam3, had also held that non-mention of a DIN number would require the order to be set aside.
6. In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the order, which was uploaded in the portal, requires the impugned order to be set aside.
7. Accordingly, this Writ Petition is allowed setting aside the impugned proceedings vide Reference No.DIN3716112261960, dated 16.11.2022, issued by the 1st respondent, with liberty to the 1st respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. Needless to say, the period from the date of filing of the Writ Petition to the date of disposal of the Writ Petition shall be excluded for the purpose of calculating the limitation available for passing the assessment order. There shall be no order as to costs.
8. As a sequel, pending miscellaneous applications, if any, shall stand closed.