M/S Sri Krishna Enterprises vs. Assistant Commissioner (State Tax)
Held
The Court held that the absence of a DIN number in the impugned order for cancellation of registration renders it invalid and non-est. This finding is based on the Supreme Court's decision in Pradeep Goyal Vs. Union of India & Ors, which held that orders without a DIN number are invalid. The Court also referred to its own Division Bench judgments in M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa and Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, which, following a CBIC circular dated 23.12.2019 (No.128/47/2019-GST), established that non-mention of a DIN number vitiates the proceedings. Consequently, the impugned order dated 13.12.2024 was set aside. The first respondent was granted liberty to initiate fresh proceedings after issuing a notice to the petitioner and assigning a DIN number to the subsequent order. No costs were awarded.
Facts
The petitioner, M/s Sri Krishna Enterprises, challenged an order for cancellation of registration (FORM GST REG-19) dated 13.12.2024, passed by the Assistant Commissioner State Tax, the first respondent. The petitioner contended that the impugned order lacked a Document Identification Number (DIN). The Government Pleader for Commercial Tax, on instructions, confirmed the absence of a DIN number on the order. The Court noted that the Supreme Court in Pradeep Goyal Vs. Union of India & Ors and Division Benches of the High Court in M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa and Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam had previously held that orders lacking a DIN number are invalid.
Key Issues
1. Whether an order for cancellation of GST registration, which does not contain a Document Identification Number (DIN), is invalid and non-est in law, as per the provisions of the Goods and Services Tax Act, 2017 and relevant circulars? Petitioner's contention: The petitioner argued that the absence of a DIN number renders the impugned order invalid. They relied on the principle that official communications require proper identification. Respondent's contention: The respondent conceded that the impugned order did not contain a DIN number.
Sections Cited
FORM GST REG – 19
AI-generated summary — verify with the full judgment below
APHC010093442025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5054/2025 Between: M/s Sri Krishna Enterprises, ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner:
J.N VENKATA SURESH KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner was served with an order for cancellation of registration, in FORM GST REG – 19, dated 13.12.2024, passed by the 1st respondent under the Goods and Services Tax Act, 2017 [for short “the GST Act”]. The said order of the 1st respondent has been challenged by the petitioner in the present Writ Petition.
2 RRR,J & Dr.KMR,J W.P.No.5054 of 2025
This order, in FORM GST REG – 19, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
Learned
The judgment continues below.
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