M/S Lakshmi Hp Gas Gramin Vitrak vs. The Assistant Commissioner (State Tax)
Held
The High Court set aside the impugned assessment order, holding that the absence of a DIN was a patent irregularity. The assessment was remanded back to the Assessing Officer for fresh adjudication after providing a due opportunity of hearing, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged an assessment order (Form GST DRC-07) issued under Section 73(9) of the CGST/AP GST Act, 2017, for FY 2021-22. The primary grounds for challenge were the absence of a Document Identification Number (DIN) and improper service, as the order was only uploaded on the GST portal.
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 there is a delay in challenging the order.
Sections Cited
Section 73(9), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010278922026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE FIFTEENTH 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: 14718/2026 Between:
M/S LAKSHMI HP GAS GRAMIN VITRAK, BY ITS 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 PRINCIPAL 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 tomay be pleased to issue a Writ, Order or direction pa
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.