M/S. Sadasiva Works vs. The Assistant Commissioner (St)

WP/22409/2026HC Andhra PradeshGSTCNR APHC01040677202609 August 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR7 pages

For Petitioner: SRINIVASA RAO KUDUPUDIFor Respondent: GP FOR COMMERCIAL TAX Counsel for, the Respondents

AI SummaryRemanded

Facts

The petitioner challenged an assessment order and summary order (Form DRC-07) for the period 2022-23, arguing it lacked a Document Identification Number (DIN), was unsigned, and violated natural justice. The respondent contended there was an inordinate delay in filing the petition and that service was effected by uploading the order to the GST portal.

Held

The Court set aside the impugned assessment order, finding the absence of a DIN to be an inherent defect. Acknowledging practical difficulties faced by taxpayers with the online system, it remanded the matter to the Assessing Officer for a fresh assessment after giving the petitioner a due opportunity of hearing, subject to the petitioner depositing 20% of the disputed tax.

Key Issues

The key legal issues were the validity of an assessment order lacking a Document Identification Number (DIN) and whether uploading an order to the GST portal constitutes sufficient service, particularly when challenged with delay due to alleged portal access difficulties.

Sections Cited

Section 169 (1) (d)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

APHC010406772026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) MONDAY, THE 10th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22409 OF 2026 Between: 1. M/s. Sadasiva Works,, GST IN-37AGLPV0362R1 ZI Rep. by its Proprietor, Mr. V. Nelamageswara Reddy D.Nq.5/1, OC colony, Manchalakatta Village, GudiVemula Mandal, Kurnool-518508 Kurnool District, Andhra Pradesh ...Petitioner AND 1. The Assistant Commissioner ST, Nandyal -I circle, MSR Complex, Opp Medicare Hospital, Near RTC Busstand, Nandyal-518501, Kurnool District, Andhra Pradesh 2. State of Andhra Pradesh, rep by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi-522503, Amaravathi, Guntur District. 3. The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001 ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toissue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment 2 order dated 3.10.2024 for the period 2022-213 under the Goods and Service Tax Act, 2017 and summary of assessment order Form DRC -07, without signing either physically or digitally on the summaries and without affixing document identification number and, as illegal, arbitrary, contrary to the provisions of the Goods - and Service Tax Act, 2017 and in gross violation of principles of natural justice, and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice setting aside the impugned orders and notices IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased stay of recovery of the disputed demand pursuant to the impugned assessment order dated 3.10.2024 passed by the 1st Respondent for the tax period 2022-23 under the Goods and Service Tax Act, 2017, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRINIVASA RAO KUDUPUDI Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents:

The Court made the following order:

THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No: 22409 OF 2026

ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)

Heard learned counsel for the petitioner and Mr.S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax appearing for respondent Nos.1 & 2. With their consent, the writ petition is disposed of at the stage of admission.

The petitioner herein has approached this Court, challenging order of assessment passed by the 1st respondent dated 03.10.2024 inter alia on the main ground that the said order does not contain Document Identification Number (DIN).

This Court had considered this issue earlier in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa1 and The Hon’ble High Court of Allahabad in M/s. Bambino Agro Industries registered persons depositing 20% of the disputed tax, under the impugned order. We are also fortified, in this course of action, in view of the Judgment of the Hon’ble High Court of Madras in W.P.No.1474 of 2026. 12. In these circumstances, keeping in view the fact that the present order, under challenge, suffers from an inherent defect of absence of a DIN number, the same is set aside and the matter is remanded back to the Assessing Officer to pass appropriate assessment orders, after giving due opportunity of hearing to the petitioner and in accordance with the provisions of the GST Act.

13.

This order, however, is subject to the condition of the petitioner depositing 20% of the disputed tax within a period of six (06) weeks, from the date of receipt of copy of this order. Such payment shall abide by the result of the assessment order that would be passed in this case. Any payment made or any amount recovered from the petitioner, after the passing of the impugned order, shall be adjusted against the aforesaid 20%. Coercive steps initiated against the petitioner, including attachment, if any, for recovery of dues under the impugned order shall also stand revoked upon payment of 20% of the disputed tax.

14.

Needless to say, the period from the date of filling of this writ petition till the date of receipt of this order by the Assessing Officer, shall be excluded for the purposes of limitation and all issues are left open to be raised by the petitioner before the Assessing Officer.

15.

Accordingly, this writ petition is disposed of. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J

_______________ T.C.D.SEKHAR, J

GVK

7 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No. 22409 OF 2026

Dt. 10.08.2026

GVK

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.