Basha Enterprises vs. The Assistant Commissioner
Held
The Court held that an assessment order lacking 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 under the GST Act. The primary ground for challenge was the absence of a DIN number on the assessment order.
Key Issues
The key issue was the validity of an assessment order that did not contain a DIN number as required by law and circulars.
Sections Cited
Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
APHC010393962024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 20223/2024 Between: Basha Enterprises ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner:
SHAIK JEELANI BASHA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner was served by an assessment order, dated 05.01.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period April-2019 to March-2023, this order has been challenged by the petitioner.
This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
2
Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN numb
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.