Khaja Peer Shaik (Proprietor M/S Khaja Steels) vs. The Assistant Commissioner(St)
Held
The Court held that an assessment order lacking a DIN number is non-est and invalid, citing Supreme Court and High Court precedents. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued under the GST Act for multiple financial years. A key ground for challenge was the absence of a Document Identification Number (DIN) in the order.
Key Issues
Whether an assessment order under the GST Act is invalid if it does not contain a Document Identification Number (DIN).
Sections Cited
Section 74, Section 79
AI-generated summary — verify with the full judgment below
7^ a? IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH 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: 28357 OF 2024 Between: M/s.Khaja Peer Shaik (Proprietor; M/s. Khaja Steels) Chowk, Kadapa, YSR District, Andhra Pradesh Proprietor, Mr. Shaik Khaja Peer. 1/261/4, Chinna - 516002, Rep. by its ...PETITIONER AND 1. The Assistant Commissioner(ST), Regional GST Audit and Enforcement Office Tirupati, ill Floor, 9/86-A, Amaravathi Nagar M.R. Pally Road, Tirupati, Tirupati District Andhra Pradesh
The State of Andhra Pradesh, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi- 110001. 4. The Branch Manager, City Union Bank Limited, 21/14 and VCSR Complex, Railway Station Road, Cuddapah - 516001. 5. The Managing Director, M/s. Shirdi Sai Electricals Limited and 59, 2nd Floor, Industrial Development Area, Kadapa YSR 516002. -517502. 14, I Floor , Plot No. 58 District-
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