APHC010060152025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] WEDNESDAY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 3128/2025 Between: M/s. Asl Marketing Private Limited, ...PETITIONER AND The Assistant Commissioner St Fac and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR REVENUE 2. GP FOR COMMERCIAL TAX The Court made the following Order: [per Hon’ble Sri Justice R RAGHUNANDAN RAO] The petitioner herein who is registered under the GST was served with an Order of Assessment passed by the 1st respondent dated 16.02.2023. 2. This Order is under challenge on the ground that the said order does not contain a proper DIN inasmuch as the DIN relating to another order has been affixed to the present order. It is contended by the petitioner that in such circumstances, it must be treated that said order has no DIN and has to be set- aside. 3. Learned Government Pleader, on instructions, submits that though the show cause notice had proper DIN number, there was an inadvertent error in affixing the DIN number of another order on to the impugned order. 4. In the circumstances, it must be treated that no DIN number has been attached to the impugned order. 5. This Court in W.P.No.5385 of 2023 dated 18.07.2023 had held that the order of assessment which does not contain a DIN number, would be non-est in law. 6. Following the same, the impugned order dated 16.02.2023 is set-aside and the matter is remanded back to the assessing officer to pass appropriate orders after notice and hearing. 7. The period from the date of order till the date of receipt of this order shall be excluded for purposes for calculating the limitation. 8. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ______________________ R RAGHUNANDAN RAO,J _____________ HARINATH.N,J 12.02.2025 LSP 194 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 3128/2025 12.02.2025 LSP