Issuance of SCN Without DIN is Invalid: Andhra Pradesh High Court Ruling
Date: June 16, 2025
Source: Andhra Pradesh HC, GST Judgement
🔹 Background of the Case
The Andhra Pradesh High Court, in the matter of Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. v. Superintendent, Central Tax [W.P. No. 8639/2025 dated April 23, 2025], held that a Show Cause Notice (SCN) without a Document Identification Number (DIN) is non-est and therefore legally invalid.
This position aligns with CBIC Circular No. 128/47/2019-GST, which clearly states that non-mention of DIN renders an SCN invalid.
🔹 Facts of the Case
The Commercial Tax Department issued an SCN on March 26, 2025, to Arhaan Ferrous and Non-Ferrous Solutions (P.) Ltd..
The petitioner’s GST registration was provisionally suspended.
However, the SCN lacked a DIN, prompting the petitioner to challenge it through a writ petition before the Andhra Pradesh High Court.
🔹 Legal Issue
Can a Show Cause Notice under GST law be valid without a DIN?
🔹 Court’s Observation and Judgment
The High Court observed the following:
- The SCN did not include a DIN, violating CBIC Circular No. 128/47/2019-GST, which mandates DIN on all communications.
- Relying on the Supreme Court’s ruling in Pradeep Goyal v. Union of India (W.P. No. 320/2022), the Court emphasized that orders without DIN are non-est and invalid.
- The Court also cited earlier judgments, such as:
- M/s Cluster Enterprises v. Deputy Asst. Commissioner (ST)-2, Kadapa
- Sai Manikanta Electrical Contractors v. Deputy Commissioner, Visakhapatnam
Based on these precedents, the Court set aside the Impugned SCN and revoked the provisional suspension of the petitioner’s registration.
The authorities were granted liberty to reissue the SCN—but only after assigning a DIN and issuing a fresh notice.
🔹 Key Clarification: What the Circulars Say
- Circular No. 122/41/2019-GST (Nov 5, 2019) mandated DIN generation for enhanced transparency and traceability.
- Circular No. 128/47/2019-GST (Dec 23, 2019) extended this requirement to all communications, including emails.
Recently, CBIC issued Circular No. 249/06/2025-GST on June 9, 2025, updating the policy:
✅ Communications generated via the GST common portal that carry a Reference Number (RFN) fulfill legal requirements.
✅ These documents no longer require a separate DIN, provided the RFN allows verification of the date, office, and type of document.
✅ This update overrides earlier DIN-related instructions.
🔹 Conclusion
This judgment reiterates the importance of compliance with procedural rules. If an SCN lacks a DIN—or any valid substitute like RFN—it can be challenged and set aside. The clarification by CBIC on RFN vs. DIN aims to streamline operations without compromising accountability.
