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HANUMA ENTERPRISES vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Anil Kumar Bezawada
Res. Counsel
---

Petitioner / Applicant

HANUMA ENTERPRISES

Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 4, 2024
Order No.

WRIT PETITION NO. 27558 / 2024

Citation

2024(12) TAXREPLY 11900
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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 Ref. No.ZD370824029595Y, dated 31-08-2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2019 to 2020. 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 ( ....

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