M/S Ssc Electrical And Infra vs. The State Of Andhra Pradesh
Held
The Court set aside the assessment order due to the absence of a DIN, remanding the matter back to the Assessing Officer for fresh assessment after providing a hearing opportunity. This remand is conditional on the petitioner depositing 20% of the disputed tax within six weeks, with the period of litigation excluded for limitation purposes.
Facts
The petitioner challenged a GST assessment order (DRC-07) and subsequent recovery notices (DRC-16), primarily arguing the assessment order lacked a Document Identification Number (DIN). The petitioner also contended the order was not properly served, while the department claimed service via portal upload, leading to a delay in filing the writ petition.
Key Issues
The key issues were the validity of a GST assessment order passed without a Document Identification Number (DIN) and the sufficiency of service of such orders solely by uploading them on the GST portal, especially when challenged with delay.
Sections Cited
Section 169 (1) (d)
AI-generated summary — verify with the full judgment below
APHC010254732026
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: 13354/2026 Between:
M/S SSC ELECTRICAL AND INFRA, HAVING ITS REGISTERED OFFICE AT 502, 5TH, AN ENCLAVE, GANDHINAGAR, VUDA PHASE -02, VISAKHAPATNAM, ANDHRA PRADESH -
REPRESENTED BY ITS PARTNER - SRI BAGGAM CHAITANYA KUMAR, AGED ABOUT 43 YEARS, S/O SRI. BAGGAM KRISHNA MURTHY. GSTIN 37ADYFS4603C1ZU
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI-522238, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE CHIEF COMMISSIONER OF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, 'VIJAYA ELITE', SERVICE ROAD ADJ. TO NH16, KUNCHANAPALLI-522501, GUNTUR DISTRICT, ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER ST, AIRPORT CIRCLE, VISAKHAPATNAM-II DIVISION, 5TH FLOOR, VMRDA BHAVAN, GANDHI PLACE, SIRIPURAM, VISAKHAPATNAM-5300 02, ANDHRA PRADESH.
THE DEPUTY AS
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.