The Andhra Pradesh High Court at Amaravati recently quashed an Assessment Order in Form GST DRC-07 observing that no Director Identification Number (DIN) was mentioned in the Assessment Order.
In a Writ Petition filed by Sunrise Marine Services against the Assistant Commissioner – State Taxes (ST), the State of Andhra Pradesh and the Union of India, the Petitioner challenged an Assessment Order in Form GST DRC-07 passed by the Assistant Commissioner (ST) with regards to the periods from 2019-20, 2020-21 and 2022-23.
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Sunrise Marine Services, represented by Shaik Jeelani Basha challenged the Assessment Order citing the lack of a Document Identification Number (DIN) on the impugned assessment order, among other grounds.
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A Division Bench of Justice R Raghunandan Rao and Justice Maheswara Rao Kuncheam observed the effect of non-inclusion of DIN number on proceedings under the GST Act had been considered by the Supreme Court in Pradeep Goyal Vs. Union of India & Ors (2022) which referred to Circular No 128/47/2019-GST to affirm that any order which does not contain a DIN would be non-est and invalid.
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Additionally, the Bench referred to Division Bench decisions by the Andhra Pradesh High Court in M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa (2024 TAXSCAN (HC) 1657) and Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam (2024 TAXSCAN (HC) 1490) further reaffirmed the predominant requirement to have a DIN on to validate such proceedings.
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In light of the precedents set by the aforesaid judgments, the Andhra Pradesh High Court proceeded to set aside the impugned proceedings passed by the Respondent in Form GST DRC-07 while maintaining their liberty to conduct fresh assessment after providing due notice and assigning DIN to the new assessment order.
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