Vidhata Pen Store vs. Assistant Commissioner Of State Tax
Held
The Court held that an assessment order without 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, 2017, on the grounds that it lacked a Document Identification Number (DIN). The respondents confirmed the absence of a DIN number on the impugned order.
Key Issues
The primary issue was the validity of an assessment order issued under the GST Act that did not contain a mandatory Document Identification Number (DIN).
Sections Cited
Goods and Service Tax Act, 2017
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: 10802 OF 2024 Between: M/s. Vidhata Pen Store, Represented by the Proprietor- Jitendra Singh Dewal 11-42-67, Vijayawada, A.P.,PIN- 520001. Ground Floor, Ramgopal Street, One Town ...PETITIONER AND 1. Assistant Commissioner Of State Tax, (Intelligence) Vijayawada-I Division, Sasanka Towers, Tadigadapa Donka Road, Chowdarypeta, Ayyappa Nagar, Vijayawada, A.P.PIN- 520 007
Appellate Joint Commissioner of State Tax, PB Siddartha College Gym, Mogalrajpuram Siddartha Nagar, Benz Circle, Vijayawada. PIN-520 010 State 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, PIN - 522 503
Union Bank of India, First Floor, Rishab Tower, Door No-12-10-47, Convent Street, Vijayawada, A.P. PIN-520001. 4. to. «
Deputy Assistant Commissioner of State Tax-11, Park Road Circle, D.N0
The judgment continues below.
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