- Delhi High Court Decision: In the case of Centrans Logistics Pvt Ltd (W.P.(C) 7983/2023, dated December 09, 2024), the Delhi High Court ruled that a separate Document Identification Number (DIN) is not required for communications related to the processing of refund claims under GST laws.
- Key Facts and Ruling: The company filed for a refund and received a Deficiency Memo without a DIN. The court decided that since GST portal communications have a system-generated Reference Number (RFN), this fulfills the purpose of DIN by ensuring the authenticity and identity of the tax officer. Therefore, a separate DIN is not necessary for GST refund communications.
- Implications and Comments: The court directed GST officials to process the pending refund applications accordingly. This decision aligns with the Supreme Court’s view that the absence of a DIN, a procedural requirement, does not invalidate an otherwise valid document. It suggests that the CBIC Circular mandating DIN may become redundant for GST communications made through the portal.
Source Yogesh Gaba
