Kudos Facililty Services Vs State of Andhra Pradesh
Date: February 8, 2026
Subject Matter
Challenge to GST Assessment Order for Lack of DIN and Signature Not Maintainable
Summary
The writ petition challenging an assessment order and attachment notice, primarily on grounds of lacking a Document Identification Number (DIN) and proper signatures on notices, was dismissed by the High Court. The Court found that auto-generated Ref…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 1. The present writ petition is filed questioning the assessment order dt.12.06.2024 and consequent notice of attachment in Form GST DRC-16, dt.19.12.2025 issued by the 3 rd respondent as illegal, on the ground that the assessment order does not contain DIN and the notices issued prior to the passing of assessment order do not contain si…