AP High Court Quashes GST Assessment Order Issued Without DIN

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 Go...