Facts of the Case

The petitioner, M/s Vijaya Lamp House, a proprietary concern registered under the GST Act, was subjected to an adjudication order dated 31.12.2024 followed by a summary assessment order dated 02.01.2025 in Form GST DRC-07, levying GST on an estimated sale value while allegedly ignoring the actual stock physically available, and without any signature or DIN/RFN. The petitioner's statutory appeal against this order was rejected as time-barred. It thereafter approached the High Court challenging the original assessment order itself, primarily on the ground that it did not contain a DIN, and separately sought release of the proprietor's bank account from attachment.

Issues Involved

  1. Whether a GST assessment order is valid despite the non-inclusion of a DIN.
  2. Whether a challenge to the original assessment order remains maintainable after the statutory appeal against it has already been rejected as time-barred.

Petitioner's Arguments

  • The DRC-07 summary order dated 02.01.2025 lacked a DIN/RFN and signature, rendering it non-est per Pradeep Goyal v. Union of India.
  • Sought quashing of the order, stay of recovery, and release of the attached bank account.

Respondent's Arguments

  • The Government Pleader for Commercial Tax contended that having already availed and lost the appellate remedy, the petitioner could not now be permitted to challenge the original assessment order.

Court Order / Findings

  • Relying on the Supreme Court's ruling in Pradeep Goyal that a DIN-less order is non-est and invalid, and on a Division Bench precedent (W.P.No.31675 of 2023) holding that a challenge to the original order remains maintainable even after the appeal against it has been disposed of, the Court rejected the maintainability objection.
  • Allowed the writ petition, set aside the impugned assessment order dated 02.01.2025, and remanded the matter to the Assessing Officer to pass a fresh order in accordance with law.
  • Directed that the period from the impugned order till receipt of this order be excluded for limitation, with no order as to costs.

Important Clarification

  • Absence of a DIN invalidates a GST assessment order regardless of whether the assessee's statutory appeal against that order was independently rejected as time-barred.
  • A writ challenge to the original DIN-less order survives independently of the fate of an appeal against it.

Sections Involved

  • Andhra Pradesh Goods and Services Tax Act, 2017 / CGST Act, 2017 — governs assessment via Form GST DRC-07 and appeal procedure.
  • CBIC Circular No.128/47/2019-GST — mandates DIN on tax communications.

Decision – In Favour of

The order is in favour of the Assessee: the impugned assessment order was quashed and the matter remanded for a fresh order.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: WP.No.14473 of 2025
Coram: Justice R. Raghunandan Rao and Justice Sumathi Jagadam
Date of Order: 18.06.2025

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