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HIGH COURT OF ANDHRA PRADESH
R. RAGHUNANDAN RAO, SUMATHI JAGADAM, JJ
H ARISH TRADERS – Appellant
Versus
THE ASSISTANT COMMISSIONERS – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order (Para 1 , 2) |
| 2. absence of din acknowledged (Para 3) |
| 3. judicial decisions regarding din (Para 4 , 5) |
| 4. order set aside due to procedural error (Para 6) |
| 5. liberty for fresh assessment granted (Para 7) |
The petitioner was served with an assessment order, in FORM GST DRC – 07, vide Reference No.ZD371023005354X, dated 09.10.2023, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period, July - 2023. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition.
2. This assessment order, in FORM GST DRC – 07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.
4. The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors, [2022 (63) G.S.T.L. 286 (SC)] The Hon’ble Supreme Court, after notici
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