M/S. Chethan Infra vs. The Assistant Commissioner(St)(Fac)
Held
The Court held that an assessment order without a DIN number is invalid and non-est, following Supreme Court and High Court precedents. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued by the respondent under the GST Act for multiple financial years. The primary ground for challenge was that the assessment order lacked a Document Identification Number (DIN).
Key Issues
The key issue was the validity of a GST assessment order that did not contain a Document Identification Number (DIN).
Sections Cited
Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATT (Special Original Jurisdiction) \ > WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER#^ TWO THOUSAND AND TWENTY FOUR v,x 0* ■'3r o PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO & THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 29733 OF 2024 Between:
M/s. Chethan Infra, Represented by Shri. Srinivasa Rao Thummala, 1-45, Near Sai Baba Temple, Suddapalli Village, Chebrole Mandal, Guntur, Andhra Pradesh - 522 213. ..;Petitioner AND The Assistant Commissioner (ST)(FAC), Tenali'Circle, 3'''^ Floor, Municipal Complex, Market Area, Tenali, Andhra Pradesh - 522 201.
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. ...Respondents V-' 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 a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1®* Respondent in Adjudication order in Form GST DRC-0
The judgment continues below.
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