Pavan Granite Metal Works vs. The Deputy Assistant Commissioner Of State Tax
Held
The High Court held that an assessment order lacking a DIN number is non-est and invalid, following Supreme Court and its own previous judgments. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued under the GST Act for the financial year 2021-22. A key ground for challenge was the absence of a DIN number in the assessment order.
Key Issues
Whether an assessment order issued without a DIN number is valid under the GST Act. The implications of non-inclusion of a DIN number on the validity of GST proceedings.
Sections Cited
Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
V IN THE 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: 29834 OF 2024 Between: M/s.Pavan Granite Metal Works, Represented by Chintala Ramamohana Rao Its managing partner, 305/3, Quarry Road, Paritala, Krishna, Andhra Pradesh 521180. ...PETITIONER AND 1. The Deputy Assistant Commissioner of State Tax, Ibrahimpatnam Circle, Vijayawada Divisibh, D.no. 74-14-2B, Yanamalakuduru Road, Vijayawada -520007. 2. 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.
The Manager, HDFC Bank Ltd, Ground Floor, Near new TDP office. Main road, Raithupet, Nandigama, Krishna District, Andhra Pradesh 521185. Krishna Nagar, ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith. A) the High Court may be pleased to issue a writ of
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