M/S Gsn Granites vs. The Assistant Commissionser St
Held
The High Court, reiterating that absence of a DIN invalidates an order and acknowledging practical difficulties with GST portal access, set aside the assessment order. The matter was remanded to the Assessing Officer for re-assessment after providing a hearing, conditional on the petitioner depositing 20% of the disputed tax within six weeks.
Facts
M/s GSN Granites challenged an assessment order for the period 2021-22, alleging it was passed without sufficient opportunity, lacked a Document Identification Number (DIN), and was not properly served. The respondent argued delay in filing the petition, while the petitioner contended the order was only uploaded to the portal, not conventionally served.
Key Issues
The key issues were the validity of an assessment order lacking a Document Identification Number (DIN) and the sufficiency of service of an order solely through uploading it on the GST portal, particularly in the context of delay and taxpayer difficulties.
Sections Cited
Section 74(2), Section 74(10), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010206822026
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: 11687/2026 Between:
M/S GSN GRANITES, GSTIN-37ANIPG8018K2P REP. BY ITS PROPRIETOR, MR. GSN SAI KRISHNA S.N0.82/2B, 82/3, VIJAYA DURGA GRANITES
KURNOOL ROAD, BUDAWADA-523226 PRAKASAM DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONSER ST, ONGOLE II CIRCLE, D.NO.37-1-401,2ND FLOOR, VIJAYA COMPLEX DHARAVANI THOTA, ONGOLE-523002, ANDHRA PRADESH
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
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 to issue a Writ of Mandamus or any other appropriat
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.