Divya Computers vs. The Deputy Assistant Commissioner
Held
The Court held that an assessment order without a DIN number is invalid, citing Supreme Court and High Court precedents. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued under Section 73 of the GST Act, arguing it lacked a Document Identification Number (DIN). The respondents conceded that the order did not contain a DIN number.
Key Issues
The primary issue was the validity of an assessment order that did not contain a Document Identification Number (DIN).
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
APHC010659142025
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: 34156/2025 Between:
DIVYA COMPUTERS, HAVING ITS REGD. PREMISES AT D. NO. 23B-6-76/A FLOOR, DIVYA COMPUTERS, CHINTA CHETTU STREET RR PETA, ELURU, ELURU DISTRICT REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. M VENKATA GOPI KRISHNA
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, ELURU - II CIRCLE, ELURU 2).
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 topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed the 1 Respondent vide FORM GST DRC - 07 Dt. 29.03.2025 for the tax periods 2023- 24 U/s. 73 of the GST Ac
The judgment continues below.
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