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CHALLA INFRA PROJECTS PVT. LTD. vs. ASSISTANT COMMISSIONER STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
J.n Venkata
Suresh Kumar
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

CHALLA INFRA PROJECTS PVT. LTD.
Respondent ASSISTANT COMMISSIONER STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 19, 2025
Order No.

Writ Petition No: 4524/2025

Citation

2025(2) TAXREPLY 12697
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ORDER

ORDER The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 18.07.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period April, 2021 to March, 2022, this order has been challenged by the petitioner. 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 pr....

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