Sri Hayanidhi Infratech Services Vs Additional Commissioner of State Tax (Andhra Pradesh High Court)
The petitioner challenged a GST assessment order dated 20.05.2024 after its appeal was rejected as time-barred. The challenge before the Andhra Pradesh High Court was based on the ground that the assessment order did not contain a DIN number.
The Court referred to the Supreme Court judgment in Pradeep Goyal Vs. Union of India & Ors., which held that an order issued without a DIN number is non-est and invalid under the GST framework.
The Government Pleader argued that since the petitioner had already pursued and failed in appeal, the assessment order could not be challenged again. However, the Court relied on an earlier Division Bench judgment holding that a challenge to the original order remains maintainable even after disposal of the appeal.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The petitioner herein, which is registered under the GST Act, was subjected to order of assessment, dated 20.05.2024. An appeal filed against the said order came to be rejected, on the ground that, the appeal has been filed beyond the period of limitation provided for filing of such appeal.
2. Aggrieved by the order of assessment, the petitioner has approached this Court, on the ground that, the order of assessment does not contain a DIN number.
