Karthik Constructions vs. The Deputy Assistant Commissioner(St)-Ii
Held
The High Court set aside the impugned assessment order, finding the absence of a DIN to be an inherent defect. It remanded the matter back to the Assessing Officer for fresh consideration and orders, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
Karthik Constructions challenged an assessment order and related proceedings, including bank attachments, primarily on the grounds that the order lacked a Document Identification Number (DIN) and signature, and incorrectly levied tax under Section 74(11) instead of Section 73. The petitioner also disputed the method of service of the order via the GST portal.
Key Issues
The key legal issues were the validity of an assessment order lacking a Document Identification Number (DIN) and signature, and whether service of an order by uploading it to the GST portal constitutes proper service under Section 169(1)(d) of the GST Act.
Sections Cited
Section 74(11), Section 73, Section 79(1)(c), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010309712026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16468/2026 Between:
KARTHIK CONSTRUCTIONS, GSTIN 37ABBPY6I38P1ZT, REPRESENTED BY ITS PROPRIETOR, SRI YERRAM REDDY SARANYA KARTHIK, FLAT NO 78, CH V R ENCLAVE, TREND SET MEADOWS, 8TH LINE DEVI NAGAR, VIJAYAWADA, KRISHNA, ANDHRA PRADESH, 520003
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONERSTII, SURYARAOPET CIRCLE, VIJAYAWADA-II, A.P, 520 002. 2. THE JOINT COMMISSIONER ST, VIJAYAWADA DIVISION, VIJAYAWADA, A.P, 520 001. 3. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, A.P, 522 238. 4. THE BRANCH MANAGER, STATE BANK OF INDIA BANK, M.C.H TANK BUND BRANCH, GHMC BHAVAN, MUNICIPAL COMPLEX LIBERTY, TANK BUND ROAD, HYDERABAD - 500 062, TELANGANA
...RESPONDENT(S): Petition under Article 226 o
The judgment continues below.
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