Grounds of Writ-The Petitioner, aggrieved by the dismissal of the appeal on the grounds of being time-barred, filed the present Writ Petition. The Petitioner contended that the assessment order is invalid owing to the absence of a Document Identification Number (DIN), which is mandatory under the provisions of the GST Act and as per CBIC Circular No. 128/47/2019-GST. In support of this contention, the Petitioner placed reliance on the judgment of the Hon'ble Supreme Court in Pradeep Goyal v.Union of India [2022 TAXONATION 1137 (SUPREME COURT)].
Order-The Court, having ruled in favour of the Petitioner, has set aside the impugned order and remanded the matter to the adjudicating authority for passing a fresh order in accordance with law. The Court further clarified that the limitation period shall exclude the period between the date of passing of the impugned order and the date of receipt of the court's order. The Court also placed reliance on the judgment of the Division Bench of the Andhra Pradesh High Court, which held that an assessee is entitled to challenge the original order by way of a writ petition, even if the appeal has already been disposed of, provided the circumstances warrant such intervention.
GST Case Law Naga Venkata Mallikarjuna Rao Dosapati versus The Assistant Commissioner
Citation-2025 TAXONATION 1421 (ANDHRA PRADESH)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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