Assistant Commissioner Vs Novelty Reddy And Reddy Motors Private Limited (Supreme Court of India)
The Hon’ble Supreme Court in the case of Assistant Commissioner, CGST & Anr v. Novelty Reddy and Reddy Motors Pvt. Ltd. [SLP (C) No. 28105/2025, order dated October 13, 2025] stayed the operation of the Andhra Pradesh High Court judgment, which had set aside GST assessment orders and show cause notices for want of Document Identification Number (DIN).
Facts:
Novelty Reddy and Reddy Motors Pvt. Ltd. (‘the Petitioner’) was issued a Summary of Show Cause Notice in Form GST DRC-01 dated November 27, 2024 and an Assessment Order dated February 25, 2025 by the Assistant Commissioner, CT, Eluru CGST Division (‘the Respondent’), both lacking a Document Identification Number (DIN), a mandatory requirement per CBIC Circular No. 128/47/2019-GST.
The Petitioner challenged these orders before the Andhra Pradesh High Court in Writ Petition No: 15681 Of 2025 order dated July 2, 2025, arguing orders without DIN are legally non est and violate procedural safeguards.
The Andhra Pradesh High Court set aside the orders for non-mention of DIN.
Aggrieved by the High Court order, the Revenue filed Special Leave Petition (SLP) before the Supreme Court for stay of the judgment.
