M/S Atyam Infrastructure Private Limited vs. The Deputy Assistant Commissioner St
Held
The High Court, relying on the Supreme Court's decision in *Pradeep Goyal v. Union of India* and a previous Division Bench judgment, 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 dismissed. Consequently, the impugned assessment order was set aside, and the matter was remanded to the Assessing Officer for fresh orders.
Facts
M/s Atyam Infrastructure Pvt. Ltd. challenged an assessment order dated 31.08.2024, issued under the GST Act, on the ground that it lacked a Document Identification Number (DIN). An appeal filed against this order was rejected as being beyond the period of limitation.
Key Issues
The key legal issues were the validity of a GST assessment order issued without a Document Identification Number (DIN) and the maintainability of a writ petition challenging such an order after an appeal against it was dismissed on grounds of 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 : APHC010293312026
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: 16222/2026 Between:
M/S ATYAM INFRASTRUCTURE PRIVATE LIMITED, (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956), HAVING ITS REGISTERED OFFICE AT 5-244 TO 248, CHAGALLU MANDAL, BRAHMANAGUDEM-534306,
WEST GODAVARI, ANDHRA PRADESH. REPRESENTED BY ITS DIRECTOR SRI. ATHYAM VEERA VENKATA SATISH S/O SRI. NAGESWARA RAO, AGED ABOUT 51 YEARS, GSTIN 37AAICA3350N1ZF
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER ST, NIDADAVOLU CIRCLE, RAJAMAHENDRAVARAM DIVISION, D.NO. 3-10-8/1, 2ND FLOOR OF RAYUDU NURSING HOME, RAMNAGAR, PATIMEEDA, NIDADAVOLE, EAST GODAVARI DISTRICT, ANDHRA PRADESH- 534 301
THE ADDITIONAL COMMISSIONER, (ST) (FAC) AND APPELLATE AUTHORITY, 40-5-19/9B, BACK OF NVKR TOWERS, OPP P.B. SIDDHARTHA COLLEGE MOGULRAJAPURAM, VIJAYAWADA-520 010, ANDHRA PRADESH.
THE C
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