C And D Engineering Services vs. The State Of Andhra Pradesh
Held
The High Court, relying on a Supreme Court judgment, held that an order which does not contain a DIN would be non-est and invalid. It further held that a challenge to the original order is maintainable even if an appeal against it has been disposed of. Consequently, the impugned assessment order was set aside, and the matter remanded to the Assessing Officer for passing fresh orders in accordance with law.
Facts
The petitioner's GST assessment order dated 20.06.2025 was challenged in an appeal, which was subsequently rejected due to being filed beyond the period of limitation. The petitioner then approached the High Court challenging the original assessment order on the ground that it did not contain a Document Identification Number (DIN).
Key Issues
The key legal issues were the validity of a GST assessment order that lacks a Document Identification Number (DIN) and whether a writ petition challenging such an order is maintainable after an appeal against it has been dismissed on grounds of limitation.
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :24.06.2026 Date of uploading : APHC010309782026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16186/2026 Between:
C AND D ENGINEERING SERVICES, REPRESENTED BY ITS PROPRIETOR NAGAVENU YARLAGADDA, S/O DHARMARAJU, AGED ABOUT 45 YEARS, FLAT NO. 402, ADITYA ENCLAVE, NEAR OLD POLICE STATION, PORANKI, VIJAYAWADA, KRISHNA, ANDHRA PRADESH - 521137
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT - 522238. 2. ASSISTANT COMMISSIONER ST, PENAMALURU CIRCLE, NO-III DIVISION, VIJAYAWADA, D.NO.20-1-34, SECOND FLOOR, JRR COMMERCIAL BUILDING, BESIDE LOTUS LANDMARK, AYODHYA NAGAR, VIJAYAWADA - 520003
APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER ST, OFFICE OF THE APPELLATE AUTHORITY, VIJAYAWADA, ANDHRA PRADESH - 520010. 2 RRR,J & GTK,J W.P.No.16186 of 2026
The judgment continues below.
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