M/S. Venkata Sai Stone Crusher vs. Assistant Commissioner
Held
The Court held that an assessment order lacking a DIN number is invalid, following pronouncements from the Supreme Court and its own Division Benches. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued under the GST Act for the tax period 2020-2021, primarily on the ground that it lacked a Document Identification Number (DIN). The respondents conceded that the order did not contain a DIN number.
Key Issues
The key issue was the validity of an assessment order that did not contain a mandatory DIN number. The court also considered the commencement of the limitation period for filing appeals.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
APHC010698242025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 36039/2025 Between:
M/S. VENKATA SAI STONE CRUSHER,, REP. BY ITS PROPRIETRIX, M. MAHALAKSHMI, RS NO.329P 330P 339/1 P, BESIDE GNT ROAD, DUDDUKURU, EAST GODAVARI DISTRICT -534313 ANDHRA PRADESH.
...PETITIONER AND 1. ASSISTANT COMMISSIONER, NIDADAVOLE CIRCLE, NIDADAVOLE, ANDHRA PRADESH.
UNION OF INDIA, , REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 3. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, GOVERNMENT_OF INDIA, MINISTRY OF FINANCE, NEW DELHI, REP. BY ITS COMMISSIONER (GST).
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidav
The judgment continues below.
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