C And D Engineering Swervices vs. The State Of Andhra Pradesh
Held
The High Court, relying on the Supreme Court's decision in Pradeep Goyal v. Union of India and its own Division Bench ruling, held that an order without a DIN is non-est and invalid. It also affirmed that a challenge to the original assessment order is maintainable even if a subsequent appeal was dismissed on grounds of limitation.
Facts
The petitioner, registered under the GST Act, challenged an assessment order from 20.06.2025 and a subsequent ex-parte appellate order dated 08.04.2026, which rejected the appeal on limitation grounds. The primary contention was that the original assessment order lacked a Document Identification Number (DIN).
Key Issues
The key legal issues were the validity of an assessment order issued without a Document Identification Number (DIN) and the maintainability of a writ petition challenging the original assessment order after an appeal against it was dismissed due to limitation.
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010309752026
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: 16278/2026 Between:
C AND D ENGINEERING SWERVICES, , REPRESENTED BY ITS PROPRIETOR NAGAVENU YARLAGADDA, S/O DHARMARAJU, AGED ABOUT 45 YEARS, PROPRIETOR OF M/S. C AND D ENGINEERING SERVICES, 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 - 52
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.