S P N Minerals vs. The Assistant Commissioner(St)
Held
The High Court held that an assessment order without a DIN number is non est and invalid, 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 by the Assistant Commissioner (ST) on the grounds that it lacked a DIN number. The respondents conceded that the order did not contain a DIN number.
Key Issues
The primary issue was the validity of an assessment order that did not contain a Document Identification Number (DIN).
Sections Cited
Rule 26 (3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: A (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO . AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 21746 OF 2024 Between: M/s. S.P.N. Minerals, Kandali, Chiliakur (M), SPSR Nellore District, Andhra Pradesh, represented by its Proprietor, Sri Talluru Saiprasad Naidu. ...PETITIONER AND 1. The Assistant Commissioner(ST), Gudur Circle, Nellore Division.
State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue Department, A.P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District. ...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 or Order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned Order passed by the first respondent in GST DRC 07 dated 19.06.2023, in GSTIN 37AEKPT8396Q1Z1, for the tax period 2017-18 (July, 2017, to March, 2018) passed under CGST Act, 2017, APGST Act, 2017, and IGST Act, 2017, witho
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