Zion Stones vs. The Assistant Commissioner(St)
Held
The Court held that the absence of a DIN invalidates the assessment order. Considering the practical difficulties faced by registered persons with the GST online mechanism and patent irregularities, the Court set aside the impugned order and remanded the assessment to the Assessing Officer for fresh consideration, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment, penalty, and interest order for tax periods 2018-19 and 2019-20, arguing its invalidity due to the absence of a Document Identification Number (DIN) and unsigned summary orders in Form GST DRC-07. The respondent contended delay in filing the petition, while the petitioner claimed improper service of the order.
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether uploading an order on the GST portal constitutes sufficient service, especially when considering delays in challenging such orders.
Sections Cited
Section 74, Section 169(1)(d), Form GST DRC-07
AI-generated summary — verify with the full judgment below
APHC010302432026
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: 15743/2026 Between:
ZION STONES, 365/A AND 367/9, MAIN ROAD, NARAHARIPET, BASAVAPALLI, GUDIPALA MANDAL, CHITTOOR
DISTRICT, ANDHRA PRADESH - 517132, REP. BY ITS PROPRIETOR SAMSON CHINNADORAI.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, CHITTOOR-I CIRCLE, CHITTOOR DIVISION, 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 topleased
The judgment continues below.
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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.