Sri Rajini Gold vs. The Assistant Commissioner Of Tax
Held
The Court held that an assessment order without a DIN number is non-est and invalid, following Supreme Court and High Court precedents. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued by the Assistant Commissioner of Tax under the GST Act. The primary ground for challenge was that the assessment order lacked a Document Identification Number (DIN).
Key Issues
The key issue was the validity of a GST assessment order that did not contain a Document Identification Number (DIN).
Sections Cited
APGST Act 2017
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 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 24121 OF 2074 Between: M/s. Sri Rajini Gold District, Andhra Pradesh. Rep.by its Managing Partner Yenugula Vinod Kumar. 11-49-336, Sivalayam Street, One Town, Krishna ...PETITIONER AND 1. The Assistant Commissioner of Tax, ST Park Road Circle, Yenamalakuduru.
The Additional Commissioner of ST -Cum- Appellate Authority, Vijayawada.
The State of Andhra Pradesh, Rep.by its Principal Secretary Department of State Tax, Secretariat, Velgapudi, Guntur District.
Union of India, Represented by its Secretary, Ministry of Finance Department of Revenue 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 be pleased to issue a writ of mandamus declaring the action of the 1st Respondent in passing Order bearing Rc.No. ZD3711230023621/2017 ZD371123002369N/2018-19 may -18, ZD37112300237
The judgment continues below.
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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.