Novelty Reddy And Reddy Motors Pvt Ltd Vs Assistant Commissioner (Andhra Pradesh High Court at Amaravati)
The Andhra Pradesh High Court addressed a challenge by Novelty Reddy And Reddy Motors Pvt Ltd against a summary of a show-cause notice DRC-01 dated November 27, 2024, and the subsequent assessment order dated February 25, 2025, for the period of April 2020 to March 2024 under the GST Act. The key ground for challenge was the absence of a Document Identification Number (DIN) on the proceedings, a fact confirmed by the Government Pleader.
Citing the Supreme Court’s ruling in Pradeep Goyal Vs. Union of India and a relevant CBIC Circular (No. 128/47/2019-GST), which deemed orders without a DIN to be non-est and invalid, and supported by two Division Bench rulings of the High Court, the Court found the omission of the DIN to be fatal to the validity of the orders.
Consequently, the High Court disposed of the Writ Petition, setting aside both the show-cause notice summary and the assessment order. The Assistant Commissioner (1st respondent) was granted liberty to conduct a fresh assessment after issuing a new notice to the petitioner, ensuring it includes a DIN. The period from the date of the quashed orders until the date of receipt of the High Court’s order must be excluded for the purposes of limitation.
