Sri Hanuma Enterprises vs. The Assistant Commissioner Of State Tax
Held
The Court held that an assessment order lacking a DIN number is invalid and non-est, following pronouncements from the Supreme Court and its own Division Benches. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued under the GST Act for the financial year 2019-20. The primary ground for challenge was that the assessment order did not contain a DIN (Document Identification Number).
Key Issues
The key issue was the validity of a GST assessment order that failed to include a mandatory DIN number, violating principles of natural justice and statutory requirements.
Sections Cited
Not explicitly mentioned, but the judgment refers to the Goods and Services Tax Act, 2017.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FOURTH 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: 27558 OF 2024 Between:
Sri Hanuma Enterprises, Represented by Shri. Chunduri Venkateswarlu, 3-125C, Satyanarayana Puram, Ongole, Prakasam, Andhra Pradesh - 523 002. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, Ongole -1 Circle Nellore Division, D.No 37-1-401, Vijaya Complex, Dharavani Thota, Ongole, Andhra Pradesh - 523 002. 2. The Deputy Commissioner of State Tax, Special Circle, Nellore Division, 1®* Floor, PAR Heights, Gooty Road, Ananthapur, Andhra Pradesh-515 001. 3. . 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 ...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 OF MANDAMUS o
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.