Ravi Traders vs. The Deputy Assistant Commissioner

The show cause notice, in FORM GST DRC-01 and the assessment order, in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.

Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned show-cause notice as well as on the impugned assessment order.

The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors1. The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as “C.B.I.C.”), had held that an order, which does not contain a DIN number would be non-est and invalid.

A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2, on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would non-mention of a DIN number would require the order to be set aside.

In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in the show-cause notice vitiates the impugned order which have to be set aside.

Accordingly, this Writ Petition is disposed of setting aside the show cause notice, in FORM GST DRC-01, dated 20.01.2024 and the assessment order, in FORM GST DRC-07, dated 11.06.2024, passed by the 1st respondent, with a liberty to the 1st respondent to conduct fresh assessment, after giving a notice and by assigning a DIN number to the said order. The period from the date of filing of the impugned assessment order, till the date of receipt of this Order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed.