M/S. C And D Engineering Services vs. The State Of Andhra Pradesh
Held
The High Court, relying on a 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 through a writ petition even if an appeal against it was dismissed on grounds of limitation.
Facts
The petitioner challenged an ex-parte GST assessment order (FORM GST DRC-07) for FY 2019-20, primarily on the ground that it lacked a Document Identification Number (DIN). An appeal filed against this assessment order was subsequently rejected as being beyond the period of limitation.
Key Issues
Whether a GST assessment order lacking a DIN is valid, and whether a writ petition challenging the original assessment order is maintainable after an appeal against it was dismissed as time-barred.
Sections Cited
CGST Act, 2017
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :24.06.2026 Date of uploading : APHC010310492026
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: 16202/2026 Between:
M/S. 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 BUIDING, 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. 4. JOINT COMMISSIONER STATE TAX, VIJAYAWADA-
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