M/S Jayaram Kumar Kodali vs. The Assistant Commissioner
Held
The Court held that an assessment order passed without prior issuance of a notice under Rule 142(1)(A) of the CGST Rules is invalid. Following a previous judgment, the assessment order was set aside.
Facts
The petitioner challenged an assessment order passed without a pre-show cause notice (DRC-01A) and without assigning a DIN. The assessment was for the tax period 2020-21.
Key Issues
Whether an assessment order passed without issuing a pre-show cause notice is illegal and void. Whether the absence of a DIN renders the assessment order invalid.
Sections Cited
Rule 142(1)(A)
AI-generated summary — verify with the full judgment below
APHC010634892025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH 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: 32909/2025 Between:
M/S JAYARAM KUMAR KODALI, GSTIN-37AJZPK4448ELZO HAVING REGD. PREMISES AT D. NO. 25/493/A, R.R. PETA, H.J. ROAD, NUZVID, KRISHNA, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) ELURU - II CIRCLE, ELURU DIVISION, ELURU DISTRICT
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 1st Respondent vide Ref.no. ZD3702250468290 /2020- 21 Dt.28.02.2025 for the tax period 2020-21 without assigning DIN, and without issuance of any Pre-Show Ca
The judgment continues below.
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