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 further ruled that a challenge to the original order is maintainable even if an appeal against it was disposed of. The impugned assessment order was set aside.
Facts
The petitioner's GST assessment order was challenged in the High Court after an appeal against it was dismissed on grounds of limitation. The petitioner contended that the assessment order was invalid due to the absence of a Document Identification Number (DIN).
Key Issues
Whether a GST assessment order lacking a Document Identification Number (DIN) is valid, and if such an order can be challenged in a writ petition despite an appeal against it being dismissed on limitation.
Sections Cited
None
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010309832026
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: 16238/2026 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 SECRETAIY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT - 522238. 2. ASSISTANT COMMISSIONER, (ST), PENAMALURU CIRCLE, NO-III DIVISION, SECOND FLOOR, JRR COMMERCIALVIJAYAWADA, D.NO.20-1-34, BUILDING, BESIDE LOTUS LANDMARK, AYODHYA NAGAR, VIJAYAWADA - 520003
APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER, (ST), OFFICE OF THE APPELLATE AUTHORITY, VIJAYAWADA, ANDHRA PRADESH - 520010. 4. JOINT COMMISSIONER, (STATE TAX), VIJAY
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.