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HIGH COURT OF ANDHRA PRADESH
R Raghunandan Rao, Sumathi Jagadam, JJ
B HARAT STEEL CORPORATION – Appellant
Versus
THE DEPUTY ASSISTANT COMMISSIONER, (ST), SATTENAPALLY CIRCLE – Respondent
| Table of Content |
|---|
| 1. validity of tax orders requires din inclusion. (Para 2) |
| 2. challenge against the requirement of personal hearing. (Para 3 , 4) |
| 3. non-inclusion of din invalidates the order. (Para 5 , 6 , 7) |
| 4. petition is allowed; prior orders set aside. (Para 8) |
Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents.
2. The petitioner was served with a show-cause notice-cum-
summary of the assessment order, in Form GST DRC-07, dated 21.04.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. This show-cause notice-cum-summary of the assessment order of the 1st respondent has been challenged by the petitioner in this writ petition.
3. This show-cause notice-cum-summary of the assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number.
4. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned show-
cause notice-cum-summary of the assessment order.
5. The question of the effect of non-inclusion of DIN
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