Maata Asiritalli Services vs. The Deputy Assistant Commissioner
Held
The High Court held that an assessment order lacking a DIN number is invalid, referencing Supreme Court and previous High Court judgments. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued by the Deputy Assistant Commissioner under the GST Act. A key ground for challenge was that the assessment order did not contain a Document Identification Number (DIN).
Key Issues
The primary issue was the validity of a GST assessment order that did not bear a Document Identification Number (DIN). The court also considered procedural fairness and statutory timelines.
Sections Cited
Section 73, Section 75(4)
AI-generated summary — verify with the full judgment below
APHC010607542025
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: 31351/2025 Between:
MAATA ASIRITALLI SERVICES, REPRESENTED BY SHRI. VENKATARAO MAHANTHI, FLAT NO. 101, DNO. 4-72-4/4, SAI TIRUMALA CHALLA MANSIONS, LAWSONS BAY COLONY, VISAKHAPATNAM - 530 017. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST) CHINA WALTAIR CIRCLE, VISAKHAPATNAM -1 DIVISION, D NO. 1-106/13, KAVI HOUSE, SECTOR 8, MVP COLONY VISAKHAPATNAM - 530 017. .
THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, VIJAYAWADA, D NO. 40-5-19/9B, BACK OF NVKR TOWERS MOGALRAJAPURAM, VIJAYAWADA, ANDHRA PRADESH - 520 010. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY
REVENUE DEPARTMENT,
A.P. SECRETARIAT, VELEGAPUDI.
UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI.
...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of Indi
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.