Arhaan Ferrous And Non Ferrous Solutions Pvt Ltd Vs Superintendent (Andhra Pradesh High Court)
The Andhra Pradesh High Court has quashed a GST registration cancellation notice issued to Arhaan Ferrous And Non Ferrous Solutions Pvt Ltd, ruling that the absence of a Document Identification Number (DIN) on the notice renders it invalid. The petitioner challenged the show-cause notice, dated May 8, 2025, on multiple grounds, with the lack of a DIN being a central point of contention. The senior standing counsel for the tax department confirmed that the notice indeed lacked a DIN.
Citing a Supreme Court ruling and two previous Division Bench judgments, the High Court affirmed that a DIN is a mandatory requirement for all communications, including show-cause notices and orders, issued by tax authorities. The court referenced a circular from the Central Board of Indirect Taxes and Customs (CBIC), which reinforces the necessity of a DIN to ensure the authenticity and validity of such documents. Consequently, the court set aside the show-cause notice and the subsequent registration cancellation order dated July 17, 2025.
The High Court has given the tax authorities the freedom to issue a new show-cause notice with a proper DIN, ensuring that the petitioner is also given a chance to present their case. The court also ordered that the period from the initial invalid notice until the receipt of this new order should not be counted for the purpose of limitation. This judgment reinforces the legal requirement for tax authorities to comply with procedural mandates, protecting taxpayers from receiving invalid and potentially harassing notices.
