M/S Takenaka INDIA Private Limited vs. The Assistant Commissioner
Held
The Court, relying on Supreme Court precedent, held that an order without a DIN is non-est and invalid. It also ruled that a writ petition challenging the original order is maintainable even if an appeal was dismissed on limitation grounds. The impugned summary order was set aside, and the matter remanded for a fresh order.
Facts
The petitioner challenged a GST assessment summary order (Form GST DRC-07) which lacked a Document Identification Number (DIN). An appeal against the original assessment order was previously rejected due to being time-barred.
Key Issues
The key legal issues were the validity of a GST assessment summary order lacking a Document Identification Number (DIN) and the maintainability of a writ petition challenging an order after an appeal against it was dismissed on limitation grounds.
AI-generated summary — verify with the full judgment below
Neutral Citation: _____________
Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading
:
APHC010311112026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE TWENTY FOURTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16527/2026 Between:
M/S TAKENAKA INDIA PRIVATE LIMITED, 12-64/2, SWAMY STREET, PUTTUR, CHITTOOR DISTRICT, ANDHRA PRADESH - 517583, REPRESENTED BY ITS AUTHORIZED SIGNATORY, PURSHOTTAM MISHRA
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, CENTRAL TAX, TIRUPATI DIVISION, 15-30/4, PADMAVATHI NAGAR, MAHILA UNIVERSITY ROAD, TIRUPATI, ANDHRA PRADESH-517512
THE JOINT COMMISSIONER APPEALS, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CUSTOMS (APPEALS), D.NO.3-30-15, RING ROAD, GUNTUR - 522006. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 522238
UNION OF INDIA, REPRESENTED BY ITS SECRETARY. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW D
The judgment continues below.
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