M/S Lakshmi Hp Gas Gramin Vitrak vs. The Assistant Commissioner (State Tax)
Held
The High Court set aside the assessment order, finding the absence of a DIN to be an inherent defect, consistent with its prior rulings. Acknowledging practical difficulties faced by taxpayers with online portals, the Court remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (Form GST DRC 07) issued under Section 73(9) for FY 2019-20, contending it was void due to the absence of a Document Identification Number (DIN). The respondent argued delay and valid service via portal upload under Section 169(1)(d).
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether uploading an order to the GST portal constitutes sufficient service, especially considering taxpayer difficulties in accessing the portal.
Sections Cited
Section 73(9), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010278352026
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: 14601/2026 Between:
M/S LAKSHMI HP GAS GRAMIN VITRAK, BY ITS PROPRIETOR MR. PALANI BETAPPA, 3/26, MITTOOR ROAD, GUDUPALLI, CHITTOOR DISTRICT, ANDHRA PRADESH - 517 425. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, PALAMANERU CIRCLE, CHITTOOR DISTRICT, ANDHRA PRADESH.-517408
THE JOIHT COMMISSIONER STATE TAX, CHITTOOR DISTRICT, ANDHRA PRADESH.-517001
THE ADDITIONAL COMMISSIONER ST LEGAL, 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
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.