M/S. V.R. Nimran Private Limited vs. The Deputy Assistant Commissioner(St)
Held
The Court held that the non-inclusion of a DIN number in the assessment order renders it invalid, following Supreme Court and High Court precedents. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order passed by the respondent under the GST Act. The primary ground for challenge was the absence of a DIN number in the impugned order.
Key Issues
The key issue was the validity of a GST assessment order that lacked a Document Identification Number (DIN). The court also considered the implications of Section 79(1)(C) regarding third-party notices.
Sections Cited
Section 7(3), Section 79(1)(C), Section 73(9)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) THURSDAY, THE TWELFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 29349 OF 2024 Between: M/s. V.R. Nimran Private Limited, Rep. by its Director and Authorized Signatory Ramakotaiah Cheruvu, S/o. C .V. P. N. Sharma, situated at 1 Floor, 50-22-11, Varapurna Nilayam, TPT Colony, Near Ganesh Babu Childrens Hospital, Visakhapatnam, Andhra Pradesh. St ...PETITIONER AND 1. The Deputy Assistant Commissioner (ST), Siripuram Circle, Visakhapatnam-I Division, Visakhapatnam.
The Assistant Commissioner (ST), Siripuram, Visakhapatnam.
The Commissioner (ST), Siripuram, Visakhapatnam. ...RESPONDENTS 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 an appropriate writ, order or direction more particularly one in the nature of mandamus declaring that the action of the respondents in passing the I) Impugned order Summary order U/s.7(3) Form DRC-07 for the tax period April, 20
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.