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KNIGHT HAWK SECURITY AND ALLIED SERVICES vs. THE ASSISTANT COMMISSIONER STII AND OTHER
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
G Narendra Chetty
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

KNIGHT HAWK SECURITY AND ALLIED SERVICES
Respondent THE ASSISTANT COMMISSIONER STII AND OTHER
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 22, 2025
Order No.

WRIT PETITION NO: 31058/2024

Citation

2025(1) TAXREPLY 12667
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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, dated 31.01.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the financial year 2018 to 2019. 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 (63) G.S.T.L. 286 (SC)).....

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