C And D Engineering Services vs. The State Of Andhra Pradesh
Held
The High Court, relying on Supreme Court precedent, held that an assessment order without a DIN is non-est and invalid. It also ruled that a challenge to the original order is maintainable even after an appeal is dismissed on limitation grounds. The matter was remanded for fresh assessment subject to a 20% pre-deposit.
Facts
The petitioner challenged an ex-parte assessment order for FY 2022-23 and a subsequent appellate order, arguing that the original assessment order lacked a Document Identification Number (DIN). The appeal against the assessment was dismissed as time-barred.
Key Issues
Whether an assessment order issued without a Document Identification Number (DIN) is valid, and whether a writ petition challenging the original assessment order is maintainable after an appeal against it has been dismissed on grounds of limitation.
Sections Cited
None explicitly mentioned by number
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :24.06.2026 Date of uploading : APHC010309812026
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: 16450/2026 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 85 ADDITIONAL COMMISSIONER, (ST), OFFICE OF THE APPELLATE AUTHORITY, VIJAYAWADA, ANDHRA PRADESH - 520010. 2 RRR,J & GTK,J W.P.No.16450 of 202
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