#document identification number

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Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and judicial precedents

Case Title: G. Bhaskar Reddy v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 7871 of 2025Date of Judgment: 26 March 2025Category: Assessment Order – Validity – Absence of DINRelevant Provisions: Section 75 of the CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019 Facts (Paras 1–3) The petitioner, G. Bhaskar Reddy, was served…

Assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and judicial precedents

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Assessment order quashed as absence of Document Identification Number rendered it invalid under GST law

Case Title: Srivari Enterprises v. Assistant Commissioner of State Tax & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 25034 of 2024Category: Assessment Order Validity – Absence of DIN (Document Identification Number)Date of Judgment: 19 February 2025Relevant Sections: Section 73 / 74 of CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019 Facts (Para…

Assessment order quashed as absence of Document Identification Number rendered it invalid under GST law

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GST assessment order quashed as absence of DIN number rendered it non-est and invalid in law

Case Title: Edifice (Bharat) Private Limited v. Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 1342 of 2025Date of Judgment: 5 February 2025Category: GST Assessment – Validity of Assessment Order – Lack of Document Identification Number (DIN)Relevant Sections: Section 75 of the CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated…

GST assessment order quashed as absence of DIN number rendered it non-est and invalid in law

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eOffice Issue Number as DIN – A Paradigm Shift in GST Communication

Preamble (approx. 100 words) The Central Goods and Services Tax Act, 2017 (“CGST Act”) has been consistently fortified with procedural safeguards to ensure accountability, transparency, and traceability in departmental communications. One of the most path-breaking reforms in this regard was the introduction of the Document Identification Number (DIN) system, mandating unique identification of all…

eOffice Issue Number as DIN – A Paradigm Shift in GST Communication

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Assessment order quashed as absence of DIN made it invalid despite dismissal of appeal on limitation

Case Details Case Title: Vijaya Enterprises v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 11971 of 2025Date of Judgment: 07.05.2025Category: Assessment Order – Validity for lack of DINRelevant Provisions: Circulars issued by CBIC on Document Identification Number (DIN), and reliance on principles under CGST Act; Section 107 CGST Act (appeal…

Assessment order quashed as absence of DIN made it invalid despite dismissal of appeal on limitation

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GST demand quashed as orders issued without mandatory DIN were held invalid in law

Case Details Case Title: The Andhra Cotton Stores v. The Assistant Commissioner Court: High Court of Andhra Pradesh, Amaravati Petition No.: W.P. No. 12566 of 2025 Date of Judgement: 09.05.2025 Category of Dispute: Validity of assessment order – absence of Document Identification Number (DIN) Relevant Section: GST Act, 2017 – procedural compliance (DIN requirement under CBIC Circular No.…

GST demand quashed as orders issued without mandatory DIN were held invalid in law

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Assessment order quashed as absence of DIN and signature rendered it invalid, following Supreme Court and High Court precedents

Case Summary Case Title: Godavari Polymers Pvt. Ltd. v. Commercial Tax Officer & Ors.Court: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 27416 of 2023Date of Judgment: 02 July 2025Category: Assessment Order – Validity (Procedural Lapse: No DIN/Signature)Relevant Sections: Sections 78, 160, 169 of CGST/APGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019 Facts…

Assessment order quashed as absence of DIN and signature rendered it invalid, following Supreme Court and High Court precedents

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GST demand quashed as orders issued without Document Identification Number (DIN) were held invalid following Supreme Court precedent

Case Details Case Title: Lotus Marine Services Pvt. Ltd. v. Chief Commissioner (State Tax), Vijayawada & Ors. Court: High Court of Andhra Pradesh, Amaravati Petition No.: W.P. No. 19595 of 2025 Judgment Date: 30 July 2025 Category of Dispute: Validity of proceedings for lack of Document Identification Number (DIN) – Procedural validity under GST Relevant Sections: Article 226 of the…

GST demand quashed as orders issued without Document Identification Number (DIN) were held invalid following Supreme Court precedent