The Andhra Pradesh High Court has quashed the assessment order lacking Director Identification Number (DIN).

The bench of Justice R Raghunandan Rao and Justice Maheswara Rao Kuncheam has relied on the decision in the case of Pradeep Goyal Vs. Union of India & Ors, in which the Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (CBIC), had held that an order, which does not contain a DIN number would be non-est and invalid.

The petitioner/assessee was served with the assessment order, in Form GST DRC-07, passed by the department, under the Goods and Service Tax Act, 2017, for the periods 2019-20, 2020-21 and 2022-23. The order has been challenged by the petitioner in the present Writ Petition.

The assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding did not contain a DIN number.

The court has disposed of the Writ Petition by setting aside the proceedings in Form GST DRC-07 issued by the department, with liberty to the department to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the order. The period from the date of the assessment order, till the date of receipt of this Order shall be excluded for the purposes of limitation. 

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Case Details

Case Title: Sunrise Marine Services Versus The Assistant Commissioner St and Others

Case No.: Writ Petition No: 1345/2025

Date: 22-01-2025

Counsel For Petitioner: SHAIK JEELANI BASHA

Counsel For Respondent: GP