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of <h1>Petition allowed, impugned order set aside and matter remanded to Assessing Officer for fresh GST adjudication with DIN</h1> <h3>Gayatri Minerals Versus The Assistant Commissioner Of State Tax, Chirala Circle, The Appellate Authority And Additional Commissioner, The State Of Andhra Pradesh and The Union Of India, Delhi</h3> The HC allowed the petition, set aside the impugned order dated 06.01.2025 and remanded the matter to the Assessing Officer for fresh proceedings in ... Time limitation - rejection of appeal on the ground that, the appeal has been filed beyond the period of limitation provided for filing of such appeal - HELD THAT:- The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon’ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors [2022 (8) TMI 216 - SUPREME COURT]. The Hon’ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs, had held that an order, which does not contain a DIN number would be invalid. The petition is allowed setting aside the impugned order, dated 06.01.2025, and remanding the matter back to the Assessing Officer, for passing fresh proceedings in accordance with law. The petitioner, a GST-registered assessee, challenged an assessment order dated 06.01.2025 and an appeal against that order was rejected as time-barred. The challenge alleged the impugned orders 'do not contain a DIN number.' Citing the Supreme Court in Pradeep Goyal v. Union of India & Ors (2022 (63) G.S.T.L. 286 (SC)), which held that 'an order, which does not contain a DIN number would be invalid,' the Court examined whether the assessment could be impugned despite disposal of the statutory appeal. Relying on a Division Bench precedent (order dated 18.12.2023 in W.P.No.31675 of 2023) holding that a challenge to the original order is maintainable even after appeal disposal, the Court set aside the impugned assessment dated 06.01.2025 and remanded the matter to the Assessing Officer for fresh proceedings in accordance with law. A garnishee notice issued in Form GST DRC-13 was quashed. The period from the impugned order to receipt of this order is excluded for limitation; no order as to costs.
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