Absence of Document Identification Number Renders GST Orders Invalid, Not Void: Andhra Pradesh High Court

In a significant ruling under the Central Goods and Services Tax Act, 2017, the Andhra Pradesh High Court has held that assessment orders issued without a mandatory Document Identification Number (DIN) cannot be treated as void. Instead, such orders are invalid, meaning they remain enforceable until they are specifically set aside by a competent authority. The decision came from a Division Bench comprising Justice R. Raghunandan Rao and Justice Sumathi…