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ANDHRA EVANGELICAL LUTHERAN CHURCH vs. THE STATE OF ANDHRA PRADESH AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
K MANMADHA RAO
Pet. Counsel
A V Badra Naga Seshayya
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

ANDHRA EVANGELICAL LUTHERAN CHURCH
Respondent THE STATE OF ANDHRA PRADESH AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Apr 9, 2025
Order No.

WRIT PETITION NO. 9266 / 2025

Citation

2025(4) TAXREPLY 12943
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ORDER

ORDER The Court made the following Order :  ( Per Hon’ble Sri Justice R. Raghunandan Rao ) The petitioner was served with an assessment order, in FORM GST DRC – 07, dated 29.07.2024, passed by the 5th respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period 2017-2018 to 2023-2024. This assessment order of the 5th respondent has been challenged by the petitioner in this Writ Petition. 2. This assessment order 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 (....

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