AP HC Sets Aside GST Assessment Order Without DIN, Permits Fresh Assessment

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 consider...