Dish Tv INDIA LTD vs. The State Of Andhra Pradesh
Held
The High Court held that an assessment order not containing a DIN number is non-est and invalid, following Supreme Court and previous High Court judgments. Consequently, the impugned order was set aside.
Facts
The petitioner, Dish TV India Ltd, challenged an assessment order issued by the Assistant Commissioner (ST) for the financial year 2018-19. The primary ground for challenge was that the assessment order lacked a DIN (Document Identification Number).
Key Issues
The key issue was the validity of an assessment order that did not contain a mandatory DIN number, and its impact on the proceedings.
Sections Cited
Section 74, Section 122
AI-generated summary — verify with the full judgment below
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 RAC^® AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 28017 OF 2024 Between: Dish TV India Ltd, A company incorporated under Companies Act 1956 6-2-71, ground Floor, Suryasowtha Complex, 2nd Lane, Arunadalpeta, Guntur, Andhra Pradesh - 522002 Rep. by Authorized Signatory Shyam Sunder Rao Pothula GSTIN 37AAACA5478M1Z8 ...Petitioner AND 1. The State of Andhra Pradesh, Spl. Chief Secretary to Government, Commercial Tax(Revenue) Department Block 4, AP Secretariat, Velagapudi, Amaravathi, Andhra Pradesh.
The Assistant Commissioner (ST), Gollapudi, NTR District, Andhra Pradesh.
The Commissioner (ST), Gollapudi, NTR District, Andhra Pradesh
The Central Board of Indirect Taxes And Customs, Through its chairman North Block, New Delhi - 110001. ...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 a writ, order or direction in the na
The judgment continues below.
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