Sunrise Marine Services Vs Assistant Commissioner ST and Others
Date: January 21, 2025
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): R RAGHUNANDAN RAO, MAHESWARA RAO KUNCHEAM
Subject Matter
Absence of DIN invalidates an assessment order issued in form GST DRC-07
Summary
The petitioner challenged an assessment order issued in Form GST DRC-07 for the periods 2019-20, 2020-21, and 2022-23, claiming that the order lacked a Document Identification Number (DIN). The Government Pleader acknowledged the absence of the DIN.…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner was served with the assessment order, in Form GST DRC-07, vide Ref. No.ZD370624035554A, dated 26.06.2024, passed by the 1 st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2019-20, 2020-21 and 2022-23. The order has been challenged by the petitioner in the present Writ Peti…