AP HC Cancels Order in Form GST DRC-07, Citing Absence of DIN in Assessment Order

An assessment Order in Form GST DRC-07 has been quashed by the Andhra Pradesh High Court at Amaravati marking that no Director Identification Number (DIN) was cited in the Assessment Order.

In a Writ Petition submitted via Sunrise Marine Services against the Assistant Commissioner – State Taxes (ST), the State of Andhra Pradesh, and the Union of India, the applicant has contested an Assessment Order in Form GST DRC-07 passed by the Assistant Commissioner (ST) concerning to the periods from 2019-20, 2020-21 and 2022-23.

Sunrise Marine Services, represented by Shaik Jeelani Basha contested the assessment order mentioning the absence of a DIN on the impugned assessment order, among other basis.

It was noted by a Division Bench of Justice R Raghunandan Rao and Justice Maheswara Rao Kuncheam that the effect of the non-inclusion of Document Identification Number (DIN) number on the proceedings under the GST Act has been regarded by the Apex court in Pradeep Goyal Vs. Union of India & Ors (2022) which referred to Circular No 128/47/2019-GST to affirm that any order which does not include a DIN would be non-est and invalid.

The Bench referred to Division Bench decisions by the Andhra Pradesh High Court in M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa (2024 TAXSCAN (HC) 1657) and Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam (2024 TAXSCAN (HC) 1490) reaffirmed the principal condition to have a DIN to validate such proceedings.

Under the precedents set via the aforementioned rulings, The Andhra Pradesh High Court moved to set aside the impugned proceedings passed via the respondent in Form GST DRC-07 carrying their liberty to perform a newer assessment post furnishing the due notice and assigning the DIN to the new assessment order.