Sri Himaja Fertilizers And Chemicals PVT LTD vs. The Deputy Commissioner
Held
The High Court set aside the assessment order due to the absence of a DIN, considering it a patent irregularity. The matter was remanded to the Assessing Officer for a fresh assessment after providing an opportunity of hearing, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
A company challenged an assessment order from 2022, arguing it lacked a Document Identification Number (DIN) and was passed without a personal hearing. The petitioner also contended that the order was not conventionally served but merely uploaded on the GST portal.
Key Issues
The key legal issues were the validity of an assessment order lacking a DIN, the sufficiency of service of an order solely by uploading it on the GST portal, and the condonation of delay in challenging such an order given practical difficulties with the GST online mechanism.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010255622026
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: 13453/2026 Between:
SRI HIMAJA FERTILIZERS AND CHEMICALS PVT LTD, HAVING THEIR REGD. PREMISES AT D. NO. 2/183, SY. NO. 133/2, RAVICHERLA VILLAGE, NUZIVEEDU ELURU DISTRICT, ANDLIRA PRADESH - 521 201 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. SAVIO AGAPITO PEREIRA
...PETITIONER AND 1. THE DEPUTY COMMISSIONER, (ST) (AUDIT) NO. 1 DIVISION, VIJAYAWADA - 520 007
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 238 .
...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed in Ref No. Rc.I(4)/38/2019/37AAPCS8777G2ZF/FO
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.