M/S. Srivari Enterprises vs. The Assistant Commissioner Of State Tax
Held
The Court held that an assessment order lacking a Document Identification Number (DIN) is non-est and invalid, based on Supreme Court and High Court precedents. The impugned order was therefore set aside.
Facts
The petitioner challenged an assessment order for August 2021, issued by the Assistant Commissioner of State Tax. The petitioner argued the order was arbitrary, without jurisdiction, and violated principles of natural justice.
Key Issues
The primary issue was the validity of an assessment order that did not contain a Document Identification Number (DIN).
Sections Cited
Not explicitly mentioned, but the judgment refers to the "GST Act, 2017" and "rules made there under". The core issue revolves around procedural validity of the assessment order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEM TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 25038 OF 2024 Between; M/s. Srivari Enterprises, Represented by Shri. Sreenivasulu Ardhamala, HSC No 818, Kurugonda Village, Post, Ojili Mandal, Sri Potti Sriramulu Nellore, Andhra Pradesh - 524 402. ...PETITIONER AND The Assistant Commissioner of State Tax, Gudur Circle, D.No 2/235, 0pp. Court Buildings, Venkatagiri Road, Gudur, Andhra Pradesh - 524
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 1. 2. 3. ...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 or any other writ, direction or order quashing the proceedings of the 1®* Respondent in Best Judgment Assessment Order passed in Fo
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.