Facts of the Case: The petitioners challenged assessment orders primary on the ground that the orders lacked a Document Identification Number (DIN), which is mandatory as per CBIC Circular No. 122/41/2019-GST dated 05.11.2019 and Circular No. 128/47/2019-GST dated 23.12.2019. Petitioners contended that since orders without DIN are invalid and deemed never issued, the limitation under Section 107 of CGST Act for appeal would not apply.

They also argued that as orders were only uploaded on the portal, they were unaware and hence could not appeal within time.

Revenue argued that absence of DIN only makes orders invalid, not void ab initio, and such orders remain enforceable unless set aside by Court. Delay in approaching Court made the writ petitions untenable.

Issue: Whether assessment orders lacking a DIN are void and non-existent in law, thereby exempting assessees from limitation under Section 107 CGST Act, or whether such orders are merely invalid but enforceable until set aside, making delay in challenge fatal.

Held: The Court held that CBIC Circulars mandate use of DIN, and non-compliance invalidates the order, but such orders are not automatically void. They remain effective and enforceable until set aside by Court.

Section 168 CGST Act empowers CBIC to issue binding instructions to tax authorities, but violation of such instructions does not render orders non est; they are at best irregular and voidable. Service of orders through GST portal is a valid method of service. Hence, plea of ignorance or non-service was untenable.

There is no statutory stipulation that absence of DIN amounts to no service. Petitioners failed to satisfactorily explain the inordinate delay in approaching Court.

Accordingly, the writ petitions were dismissed; impugned orders continue to remain enforceable.

Case Name: Veera Mohana Krishna Engineering Works & Ors. v. Assistant Commissioner & Ors. dated 22.08.2025

To read the complete judgment 2025 Taxo.online 2183