M/S.Dara Krishna Prasad Mines And Minerals vs. The Deputy Assistant Commissioner (St) - Ii
Held
The High Court, relying on a Supreme Court precedent (Pradeep Goyal Vs. Union of India & Ors), held that an assessment order without a DIN is invalid. It set aside the impugned assessment order and the appeal proceedings, remanding the matter to the Assessing Officer for a fresh order, subject to the petitioner depositing 10% of the disputed tax.
Facts
M/s. Dara Krishna Prasad Mines and Minerals challenged an assessment order dated 25.11.2023, issued under the SGST/CGST Acts, 2017, on the ground that it lacked a Document Identification Number (DIN). Their subsequent appeal against this order was dismissed as time-barred.
Key Issues
The key legal issue was whether an assessment order issued without a Document Identification Number (DIN) is valid, and if a challenge to such an order is maintainable even after an appeal against it has been dismissed on grounds of limitation.
Sections Cited
Not specified (judgment refers generally to SGST / CGST Acts, 2017 and a CBIC circular)
AI-generated summary — verify with the full judgment below
APHC010240442026
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: 12961/2026 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. ...RESPO
The judgment continues below.
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