M/S.Dara Krishna Prasad Mines And Minerals vs. The Deputy Assistant Commissioner (St)-Ii
Held
The High Court, relying on Supreme Court precedent, held that an assessment order without a DIN is invalid. It also ruled that a challenge to the original assessment order is maintainable even if an appeal against it was dismissed. The Court set aside the impugned assessment order and remanded the matter to the Assessing Officer for a fresh order, subject to the petitioner depositing 10% of the disputed tax.
Facts
The petitioner challenged an assessment order for the tax period 2017-18, which lacked a Document Identification Number (DIN). An appeal against this order was subsequently rejected on grounds of limitation. The petitioner sought to set aside both the assessment and appeal orders.
Key Issues
The key legal issues were the validity of an assessment order issued without a DIN and whether a writ petition challenging the original order is maintainable after an appeal against it has been dismissed on grounds of limitation.
Sections Cited
None explicitly named (referred to 'provisions of the Act' and 'SGST/COST Acts, 2017' generally)
AI-generated summary — verify with the full judgment below
APHC010240382026
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: 12967/2026 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 STII, OFFICE OF THE ASSISTANT COMMISSIONER (ST), KAVALI CIRLCLE, KAVALI - 524 201 SPSR NELLORE DIST,A.P. 2. 2 THE ASSISTANT COMMISSIONER ST, KAVALI CIRLCLE, 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. ...RESPOND
The judgment continues below.
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