Sunrise Marine Services Vs Assistant Commissioner St and Others (Andhra Pradesh High Court)
SIn Sunrise Marine Services Vs Assistant Commissioner (ST) & Others, the Andhra Pradesh High Court quashed an assessment order issued under Form GST DRC-07 for the financial years 2019-20, 2020-21, and 2022-23. The petitioner challenged the order on multiple grounds, primarily citing the absence of a Document Identification Number (DIN). The state’s tax authorities confirmed that the order lacked a DIN. Referring to Pradeep Goyal Vs Union of India & Ors, the Supreme Court had previously ruled that orders without a DIN are non-est and invalid. Additionally, the High Court had earlier set aside similar cases in M/s. Cluster Enterprises Vs. Deputy Assistant Commissioner (ST)-2, Kadapa and Sai Manikanta Electrical Contractors Vs. Deputy Commissioner, Special Circle, Visakhapatnam, reinforcing that DIN omission renders an order void.
Considering these precedents and CBIC’s circular dated 23.12.2019, the Court ruled in favor of the petitioner, invalidating the impugned order. The judgment allows tax authorities to conduct a fresh assessment while ensuring a DIN is assigned. The period between the original order’s issuance and the receipt of the High Court’s ruling is excluded from the limitation period. With this decision, the case was disposed of without cost implications, and any pending miscellaneous applications were closed.
