Veera Mohana Krishna Engineering Works Vs Assistant Commissioner and Others (Andhra Pradesh High Court)
Absence of Document Identification Number (DIN) in GST orders makes it invalid but not void
The Hon’ble Andhra Pradesh High Court in the case of Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors. [Writ Petition Nos. 17606, 17670, 17709, 17714, 18000, 18175, 18177 & 18854 of 2025, order dated August 22, 2025] held that assessment orders passed under GST without a Document Identification Number (DIN), though contrary to CBIC circulars, are invalid but not void. Such orders continue to remain effective and enforceable unless declared void by a competent court.
Facts:
Veera Mohana Krishna Engineering Works (“the Petitioner”) is a registered dealer under the GST regime. The Petitioner filed a batch of writ petitions challenging assessment orders issued by the Assistant Commissioner and Others (“the Respondent”) under the CGST Act.
The Petitioner contended that the assessment orders were void ab initio since they were issued without a mandatory Document Identification Number (DIN), as required by CBIC Circular No. 122/41/2019-GST dated November 5, 2019, and Circular No. 128/47/2019-GST dated December 23, 2019.
The Petitioner submitted that issuance of orders without DIN violates the transparency and accountability mechanism prescribed by the CBIC, which mandates that every communication and order must bear a system-generated DIN, failing which such order is “invalid and deemed never to have been issued.”
