Raam Autobahn INDIA Private Limited vs. The Assistant Commissioner
Held
The Court held that an assessment order lacking a DIN number is non est and invalid, following pronouncements from the Supreme Court and its own Division Benches. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued by the Assistant Commissioner under the GST Act. A key ground for challenge was the absence of a DIN (Document Identification Number) on the impugned order.
Key Issues
The primary issue was the validity of a GST assessment order that did not contain a DIN number, and whether such an omission rendered the order invalid.
Sections Cited
Not explicitly mentioned in the provided text, but the judgment refers to the Goods and Service Tax Act, 2017.
AI-generated summary — verify with the full judgment below
\ JHE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 10549 OF 2023 Between: ‘-imited, Sy. No. 35, 36,37, UTPL Campus ^A, Mind] Village, Visakhapatnam - 530012, rep. by its Head - HR & Operations and Authorized Representaive, Mr. Babu Sandesh Mullapudi. ...PETITIONER AND 1. The Assistant Commissioner, Dabagardens Circle, VUDA Udyoq avan, 1st Floor, Gandhi Place, Siripuram Junction, Visakhapatnam Visakhapatnam District, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (ST) Department, A.P. Secretariat Buildings Velagapudi, Guntur District, Andhra Pradesh. NnrtiyRi°VM'"‘‘'n 'T (Finance), Ministry of Finance, North Block, New Delhi - 110001. ...RESPONDENTS Petition under Article 226 of the Constitution that in the circumstances stated i Court may be pleased to i of India is filed praying in the affidavit filed therewith, the High issue an appropriate Writ, Order or Direction, more particularly in the nature of Mandamus hold
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