M/S. Srivari Enterprises vs. The Assistant Commissioner Of State Tax
Held
The Court held that an assessment order lacking a DIN number is non-est and invalid, citing Supreme Court and High Court precedents. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an assessment order passed under the GST Act for September 2021. A key ground for challenge was the absence of a Document Identification Number (DIN) on the order.
Key Issues
The primary issue was the validity of an assessment order that did not contain a DIN number, violating principles of natural justice and statutory requirements.
Sections Cited
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) ..rM WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEMBER 1 TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 25036 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 1. 101.
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 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 Respondent in Best Judgment St quashing the proceedings of the 1 Assessment Order
The judgment continues below.
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