Sree Venkateswara Developers vs. The Assistant Commissioner Of State Taxes
Held
The Court acknowledged that assessment orders without DIN numbers are generally considered invalid. However, due to the significant delay in filing the writ petitions, the Court declined to intervene.
Facts
The petitioners challenged assessment orders under the GST Act, arguing they were invalid because they lacked a Document Identification Number (DIN). The petitions were filed at a belated stage.
Key Issues
Whether assessment orders lacking a Document Identification Number (DIN) are invalid and if intervention is warranted at a belated stage.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
APHC010354752025
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 NOs: 18196, 18661, 18887, 18902 AND 19549 OF 2025 IN WRIT PETITION NO.18196/2025 Between:
SRI RAM GRANITES, REP. BY ITS PROPRIETRIX, SMT. KODALI SHILPA SY. N0.98/2B, 30, KURNOOL ROAD, NEAR INDUSTRIAL ESTATE, PERNAMITTA -523002 PRAKASAM DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, CIRCLE-I, ONGOLE PRAKASAM DIST., ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, RE. BY ITS PRINCIPAL SECRETARY, REVENUE CT-II DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, ANDHRA PRADESH
UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3'RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 2
pleased to issue a Writ of Mandamus or any other appropriate w
The judgment continues below.
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