GST DAILY – 427 : Order to be set aside due to lack of the AO’s signature and DIN number: HC
THE HON’BLE ANDHRA PRADESH HIGH COURT in the Case of Sd Exports V/s State of AP, decided on 31-12-2024
Tag: DIN
SC to decide fate of Notices and Orders under GST without DIN
The Hon’ble Supreme Court in the case of Assistant Commissioner, CGST&Anr v.Novelty Reddy and Reddy Motors Pvt. Ltd. [SLP (C) No. 28105/2025, order dated October 13, 2025] stayed the operation of the Andhra Pradesh High Court judgment, which had set aside GST assessment orders and show cause notices for want of Document Identification Number (DIN).
GST DAILY – 408 : GST order was set aside due to upload on portal without mentioning the DIN number
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Sri Hanuma Enterprises V/s Assistant Commissioner of State Tax, decided on 4-12-2024
Issuance of SCN without DIN is non-est and invalid
The Hon’ble High Court of Andhra Pradesh in the case of Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. held that a SCN Issued without containing a DIN would be non-est and invalid. Further, CBIC vide Circular No. 128/47/2019-GST dated December 23, 2019 stated that non-mention of a DIN would render SCN invalid.
Circular no. 249/06/2025-GST dated 09.06.2025
CBIC issued Circular no. 249/06/2025-GST dated 09.06.2025 regarding Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
An Order without a DIN is non-est and invalid
The Hon’ble Andhra Pradesh High Court in the case of Raam Autobahn India (P.) Ltd. set aside the assessment order for non-compliance with the mandatory requirement of a DIN and held that as per the CBIC Circular No. 128/47/2019-GST dated December 23, 2019, any GST order issued without a DIN is non-est and invalid.
No communication is valid if served without DIN
The Hon’ble Andhra Pradesh High Court in Sai Manikanta Electrical Contractors set aside the assessment order’s proceedings due to the absence of DIN which was mandatory vide Circular No. 122/41/2019-GST dated November 05, 2019 and Government of Andhra Pradesh, in Circular No. 02 of 2022 dated August 01, 2022. However, the Hon’ble Court granted liberty to the Department to proceed in accordance with law.
SHOW CAUSE NOTICE UNDER GOODS AND SERVICE TAX REGIME- A COMPREHENSIVE ANALYSIS
Show cause notice which is usually termed as SCN is a notice issued by the proper officer to the registered tax payer to explain or justify the claim of input tax credit or tax not paid and has violation of GST Law for a particular period.
I-T dept to move SC against HC ruling on validity of orders
The Income Tax (IT) Department is likely to file an appeal in the Supreme Court (SC) against a Delhi High…
Generation and quoting of DIN /RFN on any communication issued under DGST
Government of National Capital Territory of Delhi, Department of Trade & Taxes, New Delhi has issued a Circular No. F.6…