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RAAM AUTOBAHN INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER AND OTHERS
(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

RAAM AUTOBAHN INDIA PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 18, 2024
Order No.

WRIT PETITION NO: 10549/2023

Citation

2024(12) TAXREPLY 12505

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ORDER

ORDER The petitioner was served with an assessment order vide Reference No.DIN3716112261960, dated 16.11.2022, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the periods July, 2017 to September, 2017. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition. 2. This assessment order vide Reference No.DIN3716112261960, 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....

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