M/S. Pdm Infratech (INDIA) Private Limited vs. The Assistant Commissioner Of State Tax
Held
The High Court set aside the assessment order, reiterating that the absence of a DIN invalidates such an order. Acknowledging practical difficulties faced by taxpayers with the online GST system and portal access, the Court remanded the matter for fresh assessment. This relief was conditioned on the petitioner depositing 30% of the disputed tax within six weeks.
Facts
The petitioner challenged an assessment order confirming interest demand under Section 50 of the GST Act for FY 2017-18. The challenge was based on the absence of a Document Identification Number (DIN) on the order and the lack of an intimation notice in Form GST DRC 01A as per Rule 142(1A). The respondent contended delay in filing the writ petition and argued that service via the portal under Section 169(1)(d) was sufficient.
Key Issues
The key issues were the validity of an assessment order lacking a Document Identification Number (DIN) and the sufficiency of service of orders solely by uploading them on the GST portal, especially when considering delays in challenging such orders due to practical difficulties with the online GST regime.
Sections Cited
Section 50, Rule 142(1A), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
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:
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
Union of India, Department of Revenue, Represented by its Secretary (Revenue), North
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