Sri Chavala Sridhar vs. The Deputy Assistant Commissioner
Held
The Court held that an order not containing a DIN number is non-est and invalid, following Supreme Court and High Court precedents. Consequently, the impugned order of confiscation was set aside.
Facts
The petitioner challenged an order of confiscation of goods and conveyance issued under the GST Act. A key ground for challenge was the absence of a DIN number on the impugned order.
Key Issues
The primary issue was the validity of a GST order that lacked a DIN number. The court also considered the effect of non-compliance with circulars regarding DIN numbers.
Sections Cited
Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
THE HIGH COURT OF ANDHRA PRADESH AT AMARAVA^^^^J^ (Special Original Jurisdiction) THE TWENTY SEVENTH DAY OF NOVEMB|Ki TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM IN K WEDNESDAY, . ■» WRIT PETITION NO: 17045 OF 2024 Between: Sri Chavala Sridhar street, 5, Lanther Center, Kavati, S.P.S.R.Nellore District, Andhra Pradesh, PiN:-524201 S/o Venkateswariu, Door No: 5-16-39, Swarwabatlavari ...PETITIONER AND Assistant Commissioner (ST)-il, Kavali Circle at Kavali
The Deputy S.P.S.R.Nellore District, Andhra Pradesh, PIN:-524201
The Sub-Inspector of Police, Kavali-l Town Police Station, Kavali S.P.S.R.Nellore District, Andhra Pradesh PIN. 524201 of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP,
State PIN -522 503 ...RESPONDENTS under Article 226 of the Constitution of India praying that in the affidavit filed therewith, the High Court Petition the circumstances stated in may be pleased to issue an appropriate writ, order or direction, more in of Mandamus, se
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.