Andhra Pradesh HC Quashes GST DRC-07 Order Lacking DIN

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 ...