GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC

Raam Autobahn India Private Limited Vs Assistant Commissioner and Others (Andhra Pradesh High Court) Summary: The Andhra Pradesh High Court, in Raam Autobahn India (P.) Ltd. v. Assistant Commissioner [W.P. No. 10549 of 2023], ruled that assessment orders issued without a Document Identification Number (DIN) are invalid. The decision was based on the Central Board of Indirect Taxes and Customs (CBIC) Circular No. 128/47/2019-GST dated 23.12.2019, which mandates that all GST communications, including assessment orders, must contain a DIN. The court set aside the impugned assessment order and di...