Sri Nandi Enterprises vs. Assistant Commissioner
Held
The High Court set aside the impugned assessment orders due to the inherent defect of lacking a DIN, consistent with its prior rulings. While acknowledging the delay in challenging the orders, the Court considered the practical difficulties faced by registered persons with the online GST mechanism. The matter was remanded to the Assessing Officer for fresh assessment, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged GST assessment orders and a subsequent attachment notice, contending that the orders lacked a Document Identification Number (DIN) and signature, and were not properly served, having only been uploaded to the GST portal.
Key Issues
Whether GST assessment orders are invalid for lacking a Document Identification Number (DIN). Whether uploading an order to the GST portal constitutes valid service under Section 169(1)(d) and if delay in challenging such orders can be condoned due to practical difficulties with the online system.
Sections Cited
Section 62(1), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010005882026
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: 436/2026 Between:
SRI NANDI ENTERPRISES, REP. BY ITS PROPRIETOR, DWARSALA VENKATA KONDA REDDY, S/O D VENKATA REDDY, AGED ABOUT 61 YEARS, D.NO.2-2-259, SRI RAMULA PETA, YERRAGUNTLA, YSR KADAPA DISTRICT, ANDHRA PRADESH- 516 309
...PETITIONER AND 1. ASSISTANT COMMISSIONER, (ST), PULIVENDULA CIRCLE, KADAPA DIVISION, PULIVENDULA -516 390
DEPUTY ASSISTANT COMMISSIONER ST, PULIVENDULA CIRCLE, KADAPA DIVISION, PULIVENDULA -516 390
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503
THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001
...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
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.