Anil Kumar Pulivendala vs Deputy Assistant Commissioner & Ors.

Court: High Court of Andhra Pradesh, Amaravati

Case Number: W.P.Nos.20433, 20704 & 21087 of 2025

Judgment Date: 2025-08-22

Judges: Justice R. Raghunandan Rao, Justice T.C.D. Sekhar

Keywords: GST, Document Identification Number, DIN, Section 168 CGST Act, Circular 122/41/2019, Circular 128/47/2019, Pradeep Goyal vs Union of India, Cluster Enterprises vs Deputy Assistant Commissioner, Assessment Orders, Limitation, Laches, Andhra Pradesh High Court, Commercial Taxes, Writ Petition, Null and Void Orders, Invalid Orders, Remedies, GST Portal, CBIC Instructions

Summary:

Challenge to GST assessment orders for not containing mandatory Document Identification Number (DIN). Petitioners argued such orders are void. Court held absence of DIN makes orders invalid but not automatically void; delay in filing writ petitions cannot be condoned. Writ petitions dismissed.

Full Text:

### Layman’s Guide to the Case



#### Facts

- Multiple GST-registered businesses (including Anil Kumar Pulivendala) challenged assessment orders.

- Their main argument: the orders were issued **without a Document Identification Number (DIN)**, which is required by CBIC circulars for validity.



#### Issues

- Do GST assessment orders without DIN become **void** automatically, or are they only **invalid** until set aside by a court?

- Can taxpayers file cases years later claiming no proper service due to absence of DIN?



#### Petitioner’s Arguments

- Orders without DIN are **null and void**, hence no limitation applies.

- Such orders cannot be enforced, and taxpayers cannot be made liable under them.



#### Respondent’s Arguments (Tax Department)

- Orders without DIN are “invalid” but still exist in law until set aside.

- Taxpayers delayed too long (laches), so relief cannot be given.

- GST portal service is valid service under the law.



#### Analysis of Law

- Section 168 of CGST Act allows CBIC to issue binding instructions.

- CBIC Circulars (Nov 2019 & Dec 2019) made DIN mandatory.

- However, circulars cannot override law — they bind officers but do not make orders automatically void.

- Orders remain enforceable until struck down by a court.



#### Precedent Analysis

- Supreme Court in *Pradeep Goyal vs Union of India* emphasized following DIN circulars.

- Andhra Pradesh High Court in *Cluster Enterprises case* earlier held absence of DIN invalidates orders.

- But here, court clarified distinction between “invalid” and “void”.



#### Court’s Reasoning

- Orders without DIN are **invalid but not void**.

- Taxpayers should have challenged them promptly; long delay not acceptable.

- Service through GST portal is sufficient.

- Hence, petitions dismissed.



#### Conclusion (Layman’s Terms)

- If your GST order has no DIN, it can be challenged — but you must do so **quickly**.

- Delay will make your case weak, even if technically the order lacked DIN.



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### Practical Guidance for Users



**2. If user faces similar situation:**

- Immediately check if your GST notice/order has a DIN.

- If not, **file an appeal/writ petition without delay**.

- Don’t rely on argument that “no DIN = no service”; courts will not accept long delay.



**3. How to use this case in your favor:**

- Cite this case to show that courts treat non-DIN orders as **invalid**.

- But also be prepared: Court may refuse if you delay filing.

- So, use this as authority that absence of DIN is a valid ground, but timing matters.



**4. Future care for taxpayers:**

- Always verify DIN on GST notices, orders, and communications.

- Regularly check GST portal — service on portal is considered valid.

- Do not ignore notices assuming they are invalid; challenge them quickly.



**5. Applicability:**

- The judgment is from **Andhra Pradesh High Court** but based on **CBIC circulars & GST Act**, hence it has persuasive value across **India**.

- Final authoritative word on DIN issue is from **Supreme Court in Pradeep Goyal case**, so it is applicable nationwide.



**⚖️ Bold Order Extract:**  

“**For the above reasons, we decline to interfere with the impugned orders… Accordingly, all the Writ Petitions are dismissed.**”

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