Knight Hawk Security And Allied Services Vs Assistant Commissioner Stii and Others (Andhra Pradesh High Court)
Andhra Pradesh High Court has set aside a GST assessment order issued against Knight Hawk Security and Allied Services for the financial year 2018-19. The petitioner challenged the order, dated 31.01.2024, on multiple grounds, primarily arguing that it lacked a Document Identification Number (DIN). The Government Pleader confirmed the absence of a DIN on the order, making its validity questionable. The court referenced the Supreme Court’s ruling in Pradeep Goyal v. Union of India & Ors, which deemed orders without a DIN as invalid. Additionally, prior judgments from the Andhra Pradesh High Court, including M/s. Cluster Enterprises v. Deputy Assistant Commissioner and Sai Manikanta Electrical Contractors v. Deputy Commissioner, Visakhapatnam, reaffirmed that non-mention of a DIN renders an order void.
Given these precedents and the 2019 CBIC circular mandating the inclusion of a DIN, the court ruled that the impugned order must be set aside. However, the ruling grants liberty to the respondent authorities to conduct a fresh assessment after issuing a valid notice and including a DIN in the order. The period between the initial assessment order and the new one will be excluded from the limitation period. The petitioner retains the right to contest any new show-cause notice, and the Assessing Authority is permitted to raise fresh issues. The court clarified that there would be no cost implications, and all pending miscellaneous applications were closed.
