Panchmukh Sai Enterprise vs. The State Of Andhra Pradesh
Held
The High Court, relying on Supreme Court and its own precedents, along with CBIC Circular No. 128/47/2019-GST, held that an assessment order without a DIN is invalid. The impugned order was set aside, with liberty granted to the respondent to conduct a fresh assessment after issuing a proper notice and assigning a DIN, excluding the period of litigation for limitation purposes.
Facts
Panchmukh Sai Enterprise challenged a GST assessment order for the period 01.04.2021 to 18.12.2024, primarily on the ground that it lacked a Document Identification Number (DIN). The respondent confirmed the absence of a DIN on the impugned order.
Key Issues
Whether an assessment order issued under the Goods and Service Tax Act, 2017, is valid if it does not contain a Document Identification Number (DIN) as per the mandate of CBIC circulars and judicial precedents.
Sections Cited
Goods and Service Tax Act, 2017, Circular No. 128/47/2019-GST
AI-generated summary — verify with the full judgment below
APHC010292482026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE TWENTY SECOND DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15611/2026 Between:
PANCHMUKH SAI ENTERPRISE, (PARTNERSHIP FIRM) D.NO 39- 10-10/1, DATTA SAL VEMURI TOWERS, VETERINARY HOSPITAL ROAD, LABBIPET, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-520010. REP. BY ITS MANAGING PARTNER MR. VEMURI KRISHNA CHAND
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A. P - 522237. 2. ASSISTANT COMMISSIONER ST, GANDHINAGAR CIRCLE, VIJ AYAWADA-520008
DY ASSISTANT COMMISSIONER ST1, GANDHINAGAR CIRCLE, VIJ AYAWADA- 520008
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue writ of Mandamus or any other appropriate Writ or 2
order or direction, declaring the action of the respondent
The judgment continues below.
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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.