M/S.Dara Krishna Prasad Mines And Minerals vs. The Deputy Assistant Commissioner (St) - Ii
Held
The High Court, citing Supreme Court precedent, held that an assessment order without a DIN is invalid. It set aside the original assessment order and remanded the matter to the Assessing Officer for a fresh order, conditional on the petitioner depositing 10% of the disputed tax.
Facts
The petitioner's GST assessment order for 2018-19 was issued without a Document Identification Number (DIN). An appeal against this order was dismissed as time-barred. The petitioner then challenged the assessment order in a writ petition, arguing its invalidity due to the absence of a DIN.
Key Issues
The key legal issues were whether an assessment order lacking a DIN is valid, and if a challenge to the original order is maintainable even after an appeal against it has been dismissed on grounds of limitation.
Sections Cited
GST Act
AI-generated summary — verify with the full judgment below
APHC010240412026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH 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: 12941/2026 Between:
M/S.DARA KRISHNA PRASAD MINES AND MINERALS, H.NO.4-174, KOVURUPALLI, BOGOLE, SPSR NELLORE DISTRICT - 533306, STATE OF ANDHRA PRADESH. REP. BY ITS PROPRIETOR MR.DARA KRISHNA PRASAD
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER ST II, OFFICE OF THE ASSISTANT COMMISSIONER (ST), KAVALI CIRICLE, KAVALI - 524 201 SPSR NELLORE DIST,A.P.
THE ASSISTANT COMMISSIONER ST, KAVALI CIRICLE, KAVALI - 524 201, SPSR NELLORE DIST,A.P.
THE ADDITIONAL COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATHI - 517 501, CHITTOOR DIST, A.P.
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI - 522 237, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH.
HDFC BANK, TADEPALLI BRANCH, H.NO. 12/456/1, GROUND FLOOR, WARD NO. 12, TADEPALLI BYPASS, TADEPALLI, GUNTUR DISTRICT - 522 501. ...RESPON
The judgment continues below.
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