M/S Lakshmi Hp Gas Gramin Vitrak vs. The Assistant Commissioner (State Tax)
Held
The Court, noting previous rulings on DIN invalidating orders and acknowledging practical difficulties with portal service and GST regime, set aside the assessment order due to the inherent defect of lacking a DIN. The matter was remanded to the Assessing Officer for fresh adjudication, conditioned on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (Form GST DRC-07) for FY 2020-21, issued under Section 73(9), contending it was void due to the absence of a Document Identification Number (DIN) and non-issuance of a pre-Show Cause Notice (DRC-01A). The respondent argued delay and proper service via portal under Section 169(1)(d).
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid; whether uploading an order on the GST portal constitutes sufficient service; and whether delay in challenging such orders can be condoned under certain conditions.
Sections Cited
Section 73(9), Section 73(5), Rule 142(2A), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010277592026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTEENTH 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: 15731/2026 Between:
M/S LAKSHMI HP GAS GRAMIN VITRAK, BY IT'S PROPRIETOR MR. PALANI BETAPPA, 3/26, MITTOOR ROAD, GUDUPALLI, CHITTOOR DISTRICT, ANDHRA PRADESH - 517
GSTIN. 37BGKPB8181J1Z1. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, PALAMANERU CIRCLE, CHITTOOR DISTRICT, ANDHRA PRADESH.-517408
THE JOINT COMMISSIONER STATE TAX, CHITTOOR DISTRICT, ANDHRA PRADESH.517001
THE ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH.-520001
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRIACIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.- 522238
...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 to issue a Writ, Order or direction pa
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