Kagga Pandu Ranga Rao Vs Assistant Commissioner (ST)
Date: July 14, 2026
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): NINALA JAYASURYA, T.C.D.SEKHAR
Subject Matter
GST Assessment Order issued without DIN number is invalid and set aside.
Summary
The High Court has set aside an assessment order dated 31.12.2025 for the period April 2018 to March 2023, on the ground that it lacked a Document Identification Number (DIN). Relying on precedents from the Hon'ble Supreme Court and its own Division…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Ms. N. Vishnu Priya, learned counsel representing learned counsel for the petitioner through online, and Mr. M. Venkata Krishna Rao, learned Government Pleader for Commercial Tax. With their consent, the writ petition is being disposed of, at the stage of admission. 2. The petitioner was served with assessment order, dated 31.12.20…