Order Date – 07 May 2025

Parties: M/s Ramakrishna Housing Private Limited Vs The Assistant Commissioner, State Tax & Ors.

Facts –

• The Petitioner, M/s Ramakrishna Housing Private Limited, was served with an assessment order without a Document Identification Number (DIN). 
• The petitioner claimed that this procedural lapse, violated the GST Act and applicable CBIC circulars.

Issue –

• Whether an assessment order issued under the GST Act without a DIN number is valid?

Order –

• The Division Bench of the Hon’ble High Court observed that 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 Vs. 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, had held that an order, which does not contain a DIN number would be non-est and invalid.
• 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.
• Accordingly, this Writ Petition is disposed of setting aside the impugned assessment order