Judgment
APHC010354902026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 30th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19321 OF 2026 Between:
1. M/s. PDM Infratech (India) Private Limited,, Represented by its Managing Director Shri Venkata Krishnam Raju Kolukuluri, Addressed at Door No. 3- 82/1, Surya Mahal Road, Vakalapudi Street, Kakinada, East Godavari District, Andhra Pradesh - 533 005 ...Petitioner AND 1. The Assistant Commissioner of State Tax, Bheemili Circle, Visakhapatnam- I Division, D.No. 1-4511B,100 feet road, Kommadi village, Madhurwada, Visakhapatnam, Andhra Pradesh- 530048.
2. The Assistant Commissioner of State Tax, China Waltair Circle, Visakhapatnam I Division, D.No 2-7/3, Flat No.21, Rajiv Nagar, Old Dairy Farm (PO), Visakhapatnam, Andhra Pradesh - 530 040.
3. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department(Commercial Tax), A.P. Secretariat, Velegapudi - 522 238.
4. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi - 110 001.
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...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 tomay be pleased to issue a writ of mandamus or any other writ, direction, or order A. Quashing the proceedings of the 1st Respondent vide its assessment order passed in Form GST DRC 07 vide Ref No.
ZD370125044044S dated 28.01 .2025 (hereinafter referred to as Impugned Demand Order') (Annexure P-1), confirming the interest demand of Rs.
5,21,179/- (CGST plus SGST) under Section 50 of the GST Act, 2017 for the Financial Year 2017-18, without a valid Document Identification Number (DIN) and without issuing Intimation Notice in Form GST DRC 01A as per Rule 142(1A) of CGST Rules, 2017, as invalid, arbitrary, illegal, unreasonable, in violation of principles of natural justice and also contrary to the provisions of the GST Act, 2017 B. And to pass such 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 may be pleased to stay the proceedings of the 1st Respondent in the Impugned Demand Order passed in Form GST DRC 07 vide Ref No.
ZD370125044044S dated 28.01.2025 (Annexure P- 1), confirming the interest demand of Rs. 5,21,179/- (CGST + SGST) under Section 50 of the GST Act, 2017, in the interest of justice and pass such Counsel for the Petitioner: ANIL KUMAR BEZAWADA Counsel for the Respondents:
The Court made the following order:
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No: 19321 of 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner and Mr. R. Kalyan Chakravarthy, learned Government Pleader for Commercial Tax appearing for respondent Nos.1 to 3. With their consent, the writ petition is disposed of at the stage of admission.
2.
The petitioner herein has approached this Court, challenging order of assessment passed by the 1st respondent dated 28.01.2025 inter alia on the main ground that the said order does not contain a Document Identification Number (DIN).
3.
This Court had considered this issue earlier in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa1 and in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam 2 and had held that, the absence of a DIN number would be sufficient to invalidate the said order.
4.
However, learned Government Pleader appearing for the respondents, would contend that the order under challenge has been passed on 28.01.2025 and the petitioner has approached this Court with inordinate delay and such
1 2024 (88) G.S.T.L. 179 (A.P.)
2 2024 (88) G.S.T.L. 303 (A.P.)
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delay has not been properly explained. He submits that writ petition is not maintainable, devoid of merits and therefore liable to be dismissed.
5.
Learned counsel for the petitioner would submit that the said order had been passed without issuing intimation notice in Form GST DRC 01A as per Rule 142(1A) of CGST Rules and the respondents are claiming that the order is served on the petitioner by uploading the same in the portal.
6.
Learned Government Pleader, on the other hand, would contend that Section 169 (1) (d) of the GST Act, 2017, prescribes the uploading of the order, in the portal, as a method of service on the registered persons and in that view of the matter, it must be held that service has been effected on the petitioner.
7.
The Hon’ble High Court of Allahabad in M/s. Bambino Agro Industries Ltd. vs. State of Uttar Pradesh and Anr., in Writ Tax No.2707 of 2025, had held that uploading the order in the portal, mentioned by the GST Authorities, would not be sufficient service of the order on the registered person. This Court has taken a contrary view in W.P.No.5397 of 2026.
8.
However, the fact remains that a very large number of registered persons have approached this Court with the contention that they were unable to access the portal either on account of their ignorance or on account of the fact that the persons, authorized by them, who act on their behalf, are not informing them of such orders. In the normal course, this Court would not accept such a contention as neither ignorance of law nor the inability to
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access the portal, could have been accepted is a sufficient cause for condoning the delay in approaching this Court.
9.
This Court is also not unaware of the practical difficulties that have arisen on account of the introduction of the GST regime and the introduction of the online mechanism, under this regime, for the administration of tax collection, etc.
10.
Keeping in view the hardships that are being faced by various registered persons, especially in cases where the orders suffer from patent irregularities, the impugned orders of assessment would have to be set aside.
11.
In the circumstances, with a view to balance both the difficulties being faced by the registered persons and the need for the State to maintain its administration of tax collection, it would be appropriate that writ petitions, filed by such registered persons, with delay, can be considered, subject to the registered persons depositing 30% 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.
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13.
This order, however, is subject to the condition of the petitioner depositing 30% of the disputed tax within a period of six (06) weeks from the date of receipt 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 30%. 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 30% 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
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.19321 of 2026
Dt. 30.07.2026
GVK