Rajini Gold Vs Assistant Commissioner Of Tax and Others (Andhra Pradesh High Court).
Andhra Pradesh High Court addressed a writ petition filed by Rajini Gold challenging a GST assessment order for multiple financial years, issued by the Assistant Commissioner of Tax. The petitioner argued that the assessment orders, issued in Form GST DRC-07, lacked the mandatory Document Identification Number (DIN), rendering them invalid. This contention was supported by a circular from the Central Board of Indirect Taxes and Customs (CBIC) and previous judgments, including those by the Supreme Court and Division Benches of the Andhra Pradesh High Court.
The court found the absence of a DIN in the assessment orders to be a significant procedural lapse. Referring to the Supreme Court’s decision in Pradeep Goyal Vs. Union of India and CBIC guidelines, the court ruled that orders without a DIN are non-est and invalid. Consequently, the court quashed the assessment orders and directed the tax authorities to issue fresh assessments with a DIN and proper notice to the petitioner. Additionally, the period during the writ petition proceedings was excluded from the limitation period for issuing new orders. This decision reinforces the mandatory nature of the DIN for ensuring transparency and accountability in GST proceedings.
