High Court of Andhra Pradesh15 July 2026

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

For assesseeRemanded

WRIT PETITION NO. 19153 OF 2026

The ruling in brief

Where assessment order was issued and uploaded without mandatory Document Identification Number despite CBIC circular, such omission rendered order non-est and invalid, and uploading on portal could not cure defect, making assessment liable to be set aside with liberty for fresh assessment after due notice and DIN assignment

Provisions considered

Section 160, read with section 168, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Andhra Pradesh High Court20 Jul 2026

For assesseeRemanded

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Related rulings

Delhi High Court16 Sept 2026

For revenue

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

RPP Infra Projects Ltd. v. Union of India

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Read the full analysis