Back
HIGH COURT OF ANDHRA PRADESH
R. RAGHUNANDAN RAO, Sumathi Jagadam, JJ
Y Chandra Sekhar Reddy – Appellant
Versus
The Assistant Commissioner ST FAC and Others – Respondent
| Table of Content |
|---|
| 1. assessment order challenged for lack of din. (Para 1 , 2) |
| 2. judicial precedents confirm invalidity of orders without din. (Para 3 , 4 , 5 , 6) |
| 3. writ petition disposed favorably, order set aside. (Para 7) |
The petitioner was served with an assessment order, dated 14.12.2021 passed by the 1st respondent, under the Goods and Service Tax Act, 2017 for short ‘the GST Act’ for the period April 2018 to December 2020. This order has been challenged by the petitioner in the present 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 noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Custo
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
