Dara Krishna Prasad Mines And Mineralas vs. The Deputy Assistant Commissioner
Held
The High Court, relying on a Supreme Court judgment, held that an assessment order without a DIN is invalid. It further ruled that a challenge to the original order through a writ petition is maintainable even if an appeal against it has been disposed of. The assessment order was set aside and the matter remanded 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 dated 25.11.2023 for the tax period 2019-20, which lacked a Document Identification Number (DIN). An appeal filed against this order was rejected on 23.12.2025, solely on the ground of being beyond the period of limitation.
Key Issues
Whether an assessment order issued without a Document Identification Number (DIN) is valid, and whether a writ petition challenging the original assessment order is maintainable 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
APHC010240422026
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: 12988/2026 Between:
DARA KRISHNA PRASAD MINES AND MINERALAS, 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, 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, YELAGAPUDI - 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. ...RESPONDENT(S): P
The judgment continues below.
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