Sri Nandi Enterprises vs. Assistant Commissioner (St)
Held
The High Court set aside the assessment order due to the inherent defect of lacking a DIN. It remanded the assessment back to the Assessing Officer for fresh consideration, subject to the petitioner depositing 20% of the disputed tax within six weeks, and also set aside coercive recovery steps.
Facts
The petitioner challenged a GST assessment order issued under Section 62(1) and a subsequent attachment notice, arguing the assessment order lacked a Document Identification Number (DIN) and signature, and was not properly served via the portal. The petitioner also sought condonation for the delay in approaching the court.
Key Issues
The key legal issues were the validity of a GST assessment order issued without a Document Identification Number (DIN) and signature, and the efficacy of service of such orders solely through the GST portal under Section 169(1)(d).
Sections Cited
Section 62(1), Section 62(2), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010006412026
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: 437/2026 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, YERRAGUNTIA, 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 to
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.