Anne Lakshmana Rao Vs Assistant Commissioner (Andhra Pradesh High Court)
GST Assessment Order Quashed Due to Absence of Mandatory DIN Number; Andhra Pradesh HC Allows Delayed GST Challenge Because Order Had Patent Defect; Missing DIN Invalidates GST Assessment Order, Rules Andhra Pradesh High Court; Andhra Pradesh HC Remands GST Assessment Because Order Lacked DIN and Proper Service Was Disputed.
The petitioner challenged an assessment order dated 21.05.2025 passed by the Assistant Commissioner under the GST Act on the ground that the order did not contain a Document Identification Number (DIN) or RFN number. The petitioner contended that the absence of these numbers vitiated the assessment order.
The Andhra Pradesh High Court noted that it had earlier considered the same issue in M/s. Cluster Enterprises Vs The Deputy Assistant Commissioner (ST)-2, Kadapa and Sai Manikanta Electrical Contractors Vs The Deputy Commissioner, Special Circle, Visakhapatnam. In those decisions, the Court had held that absence of a DIN number was sufficient to invalidate an order.
The Government Pleader for Commercial Taxes argued that the assessment order had been passed on 21.05.2025 and that the writ petition had been filed after an inordinate delay, without proper explanation for such delay.
In response, the petitioner submitted that the assessment order had not been served through the conventional method and that the respondents claimed service had been effected only through uploading the order on the GST portal.
