GST
TRT-2025-
High court of Andhra Pradesh
Date:-22-09-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 22 Aug 2025
Parties: M/s. Mahadev Transport & Contractors & Ors. V. Assistant Commissioner & Ors.
Facts -
- Petitioners challenged GST assessment orders issued without Document Identification Number (DIN).
- Orders were uploaded only on GST portal, no physical delivery. Petitioners relied on CBIC Circulars mandating DIN in all communications.
- Petitioners contended that the instructions issued by CBIC are binding on the authorities and the lack of a Document Identification Number in an assessment order would render the said assessment order a nullity and the said order would be a void order. Thus, no steps can be taken for collection of tax on the basis of such orders and for all practicable purposes, there is no order of assessment in existence.
Issue -
- Whether absence of DIN renders assessment orders void ab initio or merely invalid, and whether portal service alone is sufficient?
Order-
- The division bench of the Hon’ble high court held that circulars under Section 168 of the CGST Act are binding, and non-mention of DIN makes the order defective and invalid; however, it does not render the order non-existent or void ab initio.
- Such an order continues to operate with legal force unless it is challenged in time and set aside by a competent forum. Thus, mere technical violation cannot automatically nullify an assessment.
- On service, the Court reiterated that upload on the GST portal constitutes valid service as per the statutory scheme. The plea that no physical copy was received could not be accepted.
- Since the petitioners approached the Court with substantial delay and without proper explanation, the writ petitions were dismissed, though liberty to pursue appellate remedies was preserved.
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