Absence of DIN does not render orders automatically void; they remain enforceable until set aside by Court – Andhra Pradesh High Court{Veera Mohana Krishna Engineering Works V/s Asst. Comm. (2025) 34 Centax 130 (A.P.)}
Facts:
- Assessment orders were passed without DIN.
- Assessee challenged the orders via writ petition, arguing they were invalid since CBIC circulars mandate DIN.
- No appeals were filed earlier as assessee claimed ignorance of orders uploaded on portal.
Issue:
Whether absence of DIN renders assessment orders void and non-existent.
Held:
- CBIC circulars require DIN, but Act/Rules have no such stipulation.
- Orders without DIN are not automatically void they remain enforceable until set aside.
- Assessee had access to orders on portal, so could not plead ignorance.
- Delay in approaching Court was not satisfactorily explained.
- Impugned orders upheld no interference by Court.
Sections referred: Sec. 160, 107 & 168 of CGST Act, 2017
