M/S Sri Lakshmi General Stores vs. Assistant Commissioner Of State Tax
Held
The High Court set aside the assessment order, finding the absence of a DIN to be an inherent defect. The matter was remanded back to the Assessing Officer for fresh assessment after providing due opportunity of hearing, conditional upon the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order for FY 2019-20, disallowing input tax credit, primarily on the grounds that the order lacked a Document Identification Number (DIN) and was not properly served. The respondent argued delay and valid service via the GST portal under Section 169(1)(d).
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 on the registered person.
Sections Cited
Section 73, Section 16(4), Section 16(5), Rule 142(1A), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010023182026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] FRIDAY,THE EIGHTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1671/2026 Between:
M/S SRI LAKSHMI GENERAL STORES, REP. BY ITS PROPRIETOR, MR. K.S.V.KRISHNA NOOKA, 3-85/2, MAIN ROAD, TALLAPUDI EAST GODAVARI DISTRICT., ANDHRA PRADESH-534 341. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, NIDADAVOLE CIRCLE, RAJAMAHENDRAVARAM DIVISION.
STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY AND SPECIAL CHIEF SECRETARY TO GOVERNMENT (FAC), STATE TAX DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT
UNION OF INDIA, REP. BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR JEEVAN DEEP BUILDING, SANSAD MARG, 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 to issue a Writ of Mandamus or any other appropriate writ or order or direction setting asid
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.