Sri Venkata Durga Rice Mill vs. The Assistant Commissioner (St)
Held
The High Court, relying on Supreme Court and its own Division Bench precedents, held that an order without a DIN is invalid as per the CBIC circular. It set aside the impugned assessment order and granted liberty to the respondent to conduct a fresh assessment after assigning a DIN.
Facts
The petitioner challenged an assessment order issued by the Assistant Commissioner under the GST Act for the financial year 2021-2022. The primary ground for challenge was that the assessment order did not contain a mandatory Document Identification Number (DIN).
Key Issues
The key legal issue was whether an assessment order issued under the GST Act without a Document Identification Number (DIN) is valid in the eyes of law.
Sections Cited
Goods and Services Tax Act, 2017, Circular No.128/47/2019-GST
AI-generated summary — verify with the full judgment below
APHC010168132026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE SIXTEENTH 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: 8510/2026 Between:
SRI VENKATA DURGA RICE MILL, HAVING ITS REGD. PREMISES AT 4-2, MAIN ROAD RAJAPUDI VILLAGE, JAGGAMPETA MANDAL EAST GODAVARIDISTRICT, ANDHRAPRADESH- 533 435 REPRESENTED BY ITS MANAGING PARTNER MR. NAGESWARA RAO ATTULURI
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, PEDDAPURAM CIRCLE, KAKINADA DIVISION
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI
...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order in Case ID No AD3705250186530/2021-22 vide FORM GST DRC - 07 Dt. 08.12.2025 passed by the 1 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.