[CGST Act] Absence Of Document Identification Number Doesn't Render Assessment Orders Void: Andhra Pradesh High Court
The Andhra Pradesh High Court held that absence of document identification number doesn't render assessment orders void.The bench consists of Justices R Raghunandan Rao and Sumathi Jagadam were addressing the issue where the assessee/petitioner has challenged the assessment orders passed against him. The main ground for challenge is the lack of a Document Identification Number on the...
The Andhra Pradesh High Court held that absence of document identification number doesn't render assessment orders void.
The bench consists of Justices R Raghunandan Rao and Sumathi Jagadam were addressing the issue where the assessee/petitioner has challenged the assessment orders passed against him. The main ground for challenge is the lack of a Document Identification Number on the orders, passed by the assessing officers.
The assessee submitted that the instructions issued by the Central Board of Indirect Taxes and Customs are binding on the authorities and the lack of a Document Identification Number in an assessment order would render the said assessment order a nullity and the said order would be a void order.
The revenue submitted that the language in the circulars only stipulates that such order are invalid. Such orders would not amount to void orders. In that view of the matter, the orders would remain in force and are enforceable unless set-aside by this Court.
The bench looked into Section 168 of the CGST Act and opined that the power granted under this provision is only the power to issue instructions to the taxation authorities. Such instructions would be binding on the taxation authorities. Violation of such instructions may invalidate the orders passed by the taxation authorities. Such violation would not result in the orders becoming void. Once the orders are only invalid, they would remain in force until they are declared to be invalid by an appropriate Court or authority of appropriate jurisdiction.
The bench stated that service of an order without a Document Identification Number would amount to no service, would be acceptable if there was such a stipulation or provision either in the Act or in the Rules.
This stipulation is said to be available in the circulars issued by the CBIC. However, such circulars, are at best instructions to the taxation authorities and the petitioners, having received the orders in the portal cannot claim ignorance of these orders, added the bench.
In view of the above, the bench dismissed the petition.
Case Title: M/s. Mahadev Transport And Contractors v. Assistant Commissioner and Others
Case Number: WRIT PETITION Nos:16500, 16548 & 18862 of 2025
Counsel for Petitioner/Assessee: Karthik Ramana Puttamreddy