Jayaram Kumar Kodali vs. The Additional Commissioner
Held
The Court held that an assessment order without a DIN number is non-est and invalid, following a Supreme Court judgment. The Court also found that a challenge to the original order is maintainable even after an appeal has been disposed of.
Facts
The petitioner's appeal against a summary assessment order was rejected for being filed beyond the limitation period. The petitioner argued that the assessment order lacked a DIN number, rendering it invalid.
Key Issues
Whether an assessment order lacking a DIN number is invalid and if a challenge to the original order is maintainable after an appeal is rejected on grounds of limitation.
Sections Cited
GST Act 2017
AI-generated summary — verify with the full judgment below
APHC010634482025
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: 32911/2025 Between:
JAYARAM KUMAR KODALI, GSTIN-3 7 AJZPK4448E1ZO HAVING REGD. PREMISES AT D.NO. 25/493/A, R.R.PETA, H.J.ROAD, NUZVID, KRISHNA, ANDHRA PRADESH
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER, (ST) (FAC) AND THE APPELLATE AUTHORITY, VIJAYAWADA
THE DEPUTY 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 OFMANDAMUS declaring the impugned Endorsement Dt. 26.03.2025 passed by the Respondent in Special Appeal No. GST/ELR/2657/2024-25 rejecting
The judgment continues below.
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