Sri Soma Sai Agencies vs. Deputy Commissioner
Held
The Court, reiterating its prior judgments, held that the absence of a DIN invalidates the order. Acknowledging practical difficulties faced by taxpayers with the online system and condoning the delay, the Court set aside the assessment order and remanded the matter for fresh adjudication, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a GST assessment order (DRC-07) for 2018-19, contending it lacked a mandatory Document Identification Number (DIN) and was based on an unsigned show cause notice. The respondent argued the petition was filed with inordinate delay and the order was duly served by uploading it on the GST portal as per Section 169(1)(d).
Key Issues
The key issues were the validity of an assessment order lacking a Document Identification Number (DIN) and whether service of an order by uploading it on the GST portal is sufficient, especially when challenged with delay due to taxpayer difficulties.
Sections Cited
Section 73, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010165972026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SIXTH 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: 9398/2026 Between:
SRI SOMA SAI AGENCIES, REP. BY ITS MANAGING PARTNER, MR. CH.A.RAMAKRISHNA VARMA, 7-270, GROUND FLOOR, BEHIND HERO SHOWROOM, UNDI ROAD, BHIMAVARAM-534 202, WEST GODAVARI, AP.
...PETITIONER AND 1. DEPUTY COMMISSIONER, SPECIAL CIRCLE, ELURU DIVISION, ELURU-534 006. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT- 522 238. 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3TH 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 aside the adjudic
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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.