GST
TRT-2025-
High court of Andhra Pradesh
Date:-13-08-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 13 Aug 2025
Parties: Ferrous and Non Ferrous Solutions Pvt. Ltd. v. Superintendent, Chittoor-1 Range & Ors.
Facts -
- The petitioner’s GST registration was cancelled by order dated 17.07.2025 based on a show-cause notice issued on 08.05.2025 under Section 29 of the CGST/SGST Act, 2017 read with Rule 21.
- The petitioner challenged the notice and cancellation order on the ground that the SCN lacked a Document Identification Number (DIN) as mandated by CBIC Circular 128/47/2019-GST dated 23.12.2019.
Issue -
- Whether a show-cause notice and consequent cancellation order under the GST Act are valid when the SCN does not contain a mandatory DIN number?
Order -
- The division bench of the Hon’ble high court held that proceedings without DIN are invalid, relying on Pradeep Goyal v. UOI (SC), Cluster Enterprises v. DAC (ST)-2 (AP HC), and Sai Manikanta Electrical Contractors v. DC, Visakhapatnam (AP HC). Consequently, the SCN dated 08.05.2025 and cancellation order dated 17.07.2025 were quashed.
- However, liberty was granted to the department to issue a fresh SCN with a valid DIN and proceed after due notice. The period between the impugned SCN and receipt of this order shall stand excluded for limitation purposes.
- Accordingly, this Writ Petition is disposed of setting aside the Show-cause notice, dated 08.05.2025, with Liberty to the respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said show-cause notice.
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