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2025 (3) TMI 772 - HC - GST


**Summary:**In the case before the Andhra Pradesh High Court, the petitioner challenged an assessment order dated 18.07.2023, issued under the Goods and Service Tax Act, 2017, for the period April 2021 to March 2022. The primary ground for challenge was the absence of a Document Identification Number (DIN) on the order. The absence of a DIN was confirmed by the Government Pleader for Commercial Tax.The court referenced the Supreme Court's decision in *Pradeep Goyal Vs. Union of India & Ors*, where it was held that an order lacking a DIN is "non-est and invalid." Additionally, prior judgments by the Andhra Pradesh High Court in *M/s. Cluster Enterprises* and *Sai Manikanta Electrical Contractors* reinforced that the absence of a DIN invalidates such proceedings.Consequently, the court set aside the impugned order due to the lack of a DIN. The respondent was granted liberty to conduct a fresh assessment, ensuring a DIN is assigned. The period from the date of the original order to the receipt of this judgment is excluded for limitation purposes. No costs were ordered.

 

 

 

 

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