Nelaturu Ubedulla vs. The Assistant Commissioner (St) (Fac)
Held
The Court held that the absence of a DIN number on the impugned order renders it non-est and invalid, citing Supreme Court and High Court precedents. Consequently, the impugned order was set aside.
Facts
The petitioner challenged an order of confiscation of goods and conveyance, and demand of tax, fine, and penalty, issued by the Assistant Commissioner (ST). A key ground for challenge was the absence of a Document Identification Number (DIN) on the impugned order.
Key Issues
The primary issue was the validity of an order passed under the GST Act when it lacks a mandatory Document Identification Number (DIN). The court also considered whether the proceedings were initiated under the correct sections and if principles of natural justice were followed.
Sections Cited
Section 130, Section 129, Rule 138
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) 1.' WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEM TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 15920 OF 2024 Between: Nelaturu Ubedulla, s/o Mahaboob Hussain, aged 54 years. Proprietor of M/s. Al Mouivi Saheb Jewellers and Works, Room No. 8, Darga Bazar, Proddatur Town, YSR Kadapa District - 516360, Andhra Pradesh. ...PETITIONER AND 1. The Assistant Commissioner (ST) (FAC), Proddatur-ll Circle, Kadapa Door No. 24/586, Rameswaram Road, Vasanthapeta, Proddatur, YSR Kadapa District - 516164, Andhra Pradesh
The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Department 'A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. Division, ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Ord
The judgment continues below.
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