Kagga Pandu Ranga Rao Vs Assistant Commissioner (ST) (Andhra Pradesh High Court)
The Andhra Pradesh High Court disposed of the writ petition challenging an assessment order dated 31.12.2025 passed under the Goods and Services Tax Act, 2017 for the period April 2018 to March 2023. The petitioner challenged the assessment order issued in Form GST DRC-07 on various grounds, including that it did not contain a Document Identification Number (DIN). During the hearing, the learned Government Pleader for Commercial Tax admitted that the impugned assessment order did not bear a DIN. The Court considered the effect of the absence of a DIN in light of the decision of the Supreme Court in Pradeep Goyal Vs. Union of India & Ors., which, after considering the provisions of the Act and the CBIC circular, held that an order without a DIN is non est and invalid. The Court also relied on the Division Bench decisions in M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa, based on CBIC Circular No. 128/47/2019-GST dated 23.12.2019, and Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam, both of which held that non-mention of a DIN affects the validity of GST proceedings and requires such orders to be set aside. Following these precedents and the CBIC circular, the High Court set aside the assessment proceedings dated 31.12.2025. The Court granted liberty to the first respondent to conduct a fresh assessment after issuing notice and assigning a DIN to the order. It further directed that the period from the filing of the writ petition until its disposal shall be excluded while computing limitation for passing the assessment order. The Court also directed that any attachment of the petitioner’s bank account would stand set aside. No order as to costs was passed, and all miscellaneous petitions stood closed.
