Sri Kanaka Durga Iron Depot vs. The Assistant Director 5
Held
The Court held that an assessment order without a DIN number is non-est and invalid, following Supreme Court and High Court precedents. Therefore, the impugned order was set aside.
Facts
The petitioner challenged an assessment order issued under the GST Act, alleging it lacked a DIN number. The respondents confirmed the absence of a DIN number in the impugned order.
Key Issues
The primary issue was the validity of an assessment order that did not contain a Document Identification Number (DIN). The court also considered the principles of natural justice and constitutional validity.
Sections Cited
Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
I IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVA (Special Original Jurisdiction) ^ WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEM^fr TWO THOUSAND AND TWENTY FOUR ^ PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO IS revs Oj O, AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 23891 OF 2024 Between: Sri Kanaka Durga Iron Depot, Represented by its Proprietor Shri. Anjaneyulu Kandula, SY No. 163/1, Guntur Bypass Road, Srinagar Colony, IstLane, Prakasam District, Andhra Pradesh - 523 002 ...PETITIONER AND 1. The Assistant Director-5, A.P. State Directorate of Revenue Intelligence, Vijayawada, Andhra Pradesh.
The Assistant Director-1, A.P. State Directorate of Revenue Intelligence, Vijayawada, Andhra Pradesh.
The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax) 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 or any other writ, dire
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