M/S Vasista Engineering vs. The Union Of INDIA
Held
The Court set aside the assessment order, finding the absence of a DIN to be an inherent defect. The matter was remanded to the Assessing Officer for fresh assessment after providing an opportunity of hearing, conditional upon the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged an assessment order (Form GST DRC-07) disallowing Input Tax Credit and raising a demand, primarily on the ground that the order lacked a Document Identification Number (DIN). The respondents argued against the petition due to delay and contended that service was effected by uploading the order on the GST portal.
Key Issues
The key legal issues were the validity of an assessment order lacking a Document Identification Number (DIN) and whether uploading an order on the GST portal constitutes sufficient service, particularly in the context of condoning delays in challenging such orders.
Sections Cited
Section 16(5) of the CGST Act/APGST Act, 2017, Section 169(1)(d) of the GST Act, 2017
AI-generated summary — verify with the full judgment below
APHC010300792026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SECOND DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16037/2026 Between:
M/S VASISTA ENGINEERING, REP BY ITS MANAGING PARTNER, ALLURI SRIDHAR VARMA, S/O SATYANARAYANA RAJU, RIO D. NO 27-8-27, SUBBA RAYUDU TEMPLE,
BHIMAVARAM,WEST GODAVARIDISTRICT, ANDHRA PRADESH - 534 260. 2. ALLURI SRIDHAR VARMA, S/O SATYANARAYANA RAJU, RIO D. NO 27-8-27, SUBBA RAYUDU TEMPLE,
BHIMAVARAM, WEST GODAVARI DISTRICT, ANDHRA PRADESH - 534 260. ...PETITIONER(S) AND 1. THE UNION OF INDIA, MINISTRY OF FINANCE, REP. BY ITS SECRETARY, DEPT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 2. THE STATE OF ANDHRA PRADESH, REP .BY ITS PRINCIPAL SECRETARY, REVENUE DEPT (COMMERCIAL TAX), A.P. SECRETARIAT COMPLEX,VELAGAPUDI
THE ASSISTANT COMMISSIONER ST, BHIMAVARAM CIRCLE, BHIMAVARAM, WEST GODAVARI DISTRICT,534201
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in
The judgment continues below.
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