Lakshmi Hp Gas Gramin Vitrak vs. The State Of Andhra Pradesh
Held
The Court, reiterating its prior decisions, held that the absence of a DIN invalidates an assessment order. Acknowledging practical difficulties faced by taxpayers with the GST portal, the Court set aside the impugned order, remanding 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) for FY 2022-23, issued under Section 73(9), primarily on the ground that it lacked a Document Identification Number (DIN). The respondents contended that the petition was delayed and service was validly effected by uploading the order to the GST portal as per Section 169(1)(d).
Key Issues
Whether an assessment order issued without a Document Identification Number (DIN) is valid. Whether delay in challenging such an order, where service is claimed through the online portal, should be condoned given the practical difficulties faced by taxpayers.
Sections Cited
Section 73(9), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010275632026
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: 14711/2026 Between:
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 STATE OF ANDHRA PRADESH, 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 toleased to issue a Writ, Order or direction particularly one in the
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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.