M/S. Girl Enterprises vs. The Assistant Commissioner (St)
Held
The High Court, relying on Supreme Court and its own Division Bench precedents, and a CBIC circular, ruled that an order without a DIN is invalid. It set aside the impugned order but allowed the respondent to conduct a fresh assessment with a DIN, provided the petitioner deposits 10% of the disputed tax.
Facts
M/s. GIRL ENTERPRISES challenged an assessment order in FORM DRC-07 for FY 2018-2019, issued by the Assistant Commissioner ST, on the primary ground that it lacked a Document Identification Number (DIN).
Key Issues
Whether a GST assessment order (FORM DRC-07) issued without a Document Identification Number (DIN) is valid.
Sections Cited
Goods and Services Tax Act, 2017, FORM DRC-07, CBIC Circular No.128/47/2019-GST
AI-generated summary — verify with the full judgment below
APHC010383092026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 29th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20796/2026 Between:
M/S. GIRL ENTERPRISES, NO. 2-224/ABC, KGF ROAD, SANTHIPURAM, CHITTOOR DISTRICT, ANDHRA PRADESH - 517423, REP. BY ITS MANAGING PARTNER, P.V. GIRIDHAR.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, PALAMANERU CIRCLE, CHITTOOR DIVISION, NEXT TO DEVI THEATRE, KATTAMANCHI, TIRUPATI ROAD, CHITTOOR, CHITTOOR DISTRICT, ANDHRA PRADESH - 517001. 2. THE APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER, (ST), TIRUPATI, FLAT NO. 101, THUNGA RESIDENCY, RANIPARANTHAKA DEVI MARG, KORAMEENUGUNTA, RENIGUNTA ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH-517501. 3. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...RESPONDENT(
The judgment continues below.
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