M/S P.S.R. Infrastructures vs. Assistant Commissioner Of State Tax
Held
The High Court, relying on Supreme Court and other High Court judgments, and a CBIC circular, held that an order which does not contain a DIN is invalid. Consequently, the impugned assessment order was set aside, with liberty granted to the respondent to conduct a fresh assessment after issuing a proper notice and assigning a DIN.
Facts
The petitioner challenged a GST assessment order for the period July 2017-March 2018, issued by the Assistant Commissioner of State Tax, primarily on the ground that it did not contain a Document Identification Number (DIN). The respondent confirmed the absence of a DIN on the impugned order.
Key Issues
The key legal issue was whether a GST assessment order issued without a Document Identification Number (DIN) is valid, in light of existing precedents and CBIC circulars.
Sections Cited
None
AI-generated summary — verify with the full judgment below
APHC010243752025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] FRIDAY, THE EIGHTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13351/2025 Between:
M/S P.S.R. INFRASTRUCTURES,, REPRESENTED BY THE MANAGING PARTNER - SRI. PUCHALAPALLI SUDHAKAR REDDY H NO 26-1-1578, FLAT NO 301, B BLOCK, DEERAJ COURTS APARTMENTS, SRI NAGAR COLONY, MAGUNTA LAYOUT, SRI POTTI SRIRAMULU NELLORE ANDHRA PRADESH PIN 524004. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, NELLORE - I CIRCLE, D.NO- 15-505/2, 2ND FLOOR, C.T. COMPLEX, R.R STREET, S.P.S.R NELLORE DISTRICT, ANDHRA PRADESH PIN- 524001
STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), A.P, PIN - 522 503. 3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-PIN -110 001. ...RESPONDENT(S):
The judgment continues below.
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