Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SUNRISE MARINE SERVICES vs. THE ASSISTANT COMMISSIONER ST AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Shaik Jeelani Basha
Res. Counsel
---

Petitioner / Applicant

SUNRISE MARINE SERVICES

Respondent THE ASSISTANT COMMISSIONER ST AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 22, 2025
Order No.

WRIT PETITION NO: 1345/2025

Citation

2025(1) TAXREPLY 12316
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER: (PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) The petitioner was served with the assessment order, in Form GST DRC-07, vide Ref. No. ZD370624035554A, dated 26.06.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2019-20, 2020-21 and 2022-23. The order has been challenged by the petitioner in the present Writ Petition. 2. The assessment order, in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceeding 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). Th....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)