M/S. Radha Krishna Infra vs. The Assistant Commissioner (St)
Held
The High Court set aside the impugned order due to the absence of a DIN, considering it a patent irregularity. The assessment was remanded to the Assessing Officer for fresh adjudication after providing a hearing opportunity, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged an order of interest and penalty under Section 74 for multiple financial years, arguing it lacked a Document Identification Number (DIN), was unsigned, and was improperly invoked. The petitioner also contended that the order was not properly served, claiming it was only uploaded to the portal.
Key Issues
Whether a GST order lacking a Document Identification Number (DIN) is valid, and whether uploading an order on the GST portal constitutes valid service under Section 169(1)(d) of the GST Act, particularly when considering delays in challenging such orders.
Sections Cited
Section 74, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010312962026
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: 16382/2026 Between:
M/S. RADHA KRISHNA INFRA,, D. NO 2-127, 184 GOLLAPALLE VILLAGE, YADAMARI (MANDAL), CHITTOOR (DIST.) - 517422, ANDHRA PRADESH, REP. BY ITS PROPRIETOR EKAMBARAM SARANA.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, PALAMANERU CIRCLE, NEXT TO DEVI THEATRE, KATTAMANCHI, TIRUPATI ROAD, CHITTOOR, CHITTOOR DISTRICT, ANDHRA PRADESH - 517001. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. ...RESPONDENT(S): 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 tobe pleased to issue an appropriate
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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.