M/S. G. Bhaskar Reddy Bhanumukkala vs. The Deputy Assistant Commissioner(St)
Held
The High Court, relying on Supreme Court and other High Court precedents and a CBIC circular, held that an order without a DIN is invalid. It set aside the impugned order but granted liberty to the respondent to conduct a fresh assessment after issuing a proper notice with a DIN, subject to the petitioner depositing 30% of the disputed tax.
Facts
The petitioner challenged an order in FORM DRC-07 issued by the Deputy Assistant Commissioner (ST) for the financial year 2023-24 under the GST Act. The primary ground for challenge was that the impugned order did not contain a Document Identification Number (DIN).
Key Issues
The key legal issue was whether an order issued under the Goods and Services Tax Act, 2017, is valid if it does not contain a Document Identification Number (DIN).
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
APHC010433262026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 20th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23692/2026 Between:
M/S. G. BHASKAR REDDY BHANUMUKKALA, WORKS CONTRACTOR
GSTID-37ALXPG5207F1ZX
REP. BY ITS PROPRIETOR, SRI G. BHASKAR REDDY 5/4, MAIN ROAD, BHANUMUKKALA -518 421 KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONERST, OFFICE OF THE ASST. COMMISSIONER (ST) NANDYAL -II CIRCLE, D.N0.285/3A AND 25/3B, MSR COMPLEX, OPP RTC BUS STAND, NANDYAL - 518501
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI-522503, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...RESPONDENT(S): Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
NJS,J & TCDS,J W.P No.23692 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABL
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.