Case LawWrit Petition No: 19153/2026
Kagga Pandu Ranga Rao Vs Assistant Commissioner (ST)
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- July 14, 2026
- Type:
- Writ Petition
- Members:
- NINALA JAYASURYA, T.C.D.SEKHAR
Subject
GST Assessment Order issued without DIN number is invalid and set aside.
AssessmentDIN
Summary
The High Court has set aside an assessment order dated 31.12.2025 for the period April 2018 to March 2023, on the ground that it lacked a Document Identification Number (DIN). Relying on precedents from the Hon'ble Supreme Court and its own Division…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Ms. N. Vishnu Priya, learned counsel representing learned counsel for the petitioner through online, and Mr. M. Venkata Krishna Rao, learned Government Pleader for Commercial Tax. With their consent, the writ petition is being disposed of, at the stage of admission. 2. The petitioner was served with assessment order, dated 31.12.20…