Suvarna Sirigiri Works Contractor vs. The State Of Andhra Pradesh
Held
The Court set aside the assessment order, finding the absence of a DIN to be an inherent defect. It remanded the matter to the Assessing Officer for fresh orders after providing a due opportunity of hearing, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged an assessment order for the period 2023-24, contending it lacked a Document Identification Number (DIN) and was not properly served, having only been uploaded to the portal. The petitioner also disputed the levy of a higher tax rate of 18% instead of 5%.
Key Issues
The key legal issues were the validity of an assessment order passed without a Document Identification Number (DIN) and whether uploading an order to the GST portal constitutes sufficient service under Section 169(1)(d) of the GST Act.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010249302026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH 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: 13075/2026 Between:
SUVARNA SIRIGIRI WORKS CONTRACTOR, WORKS CONTRACTOR,
GST -37KGNPS469E2ZB, REP. BY ITS PROPRIETOR, MR. S. SUVARNA. 1-97, JINKALAPETA NANDYAL- 518583, KURNOOL DISTRICT. ANDHRA PRADESH
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI -522503, AMARAVATHI, GDNTUR DISTRICT, A.P
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WIHG, SHASTRI BHAVAN NEW DELHI - 110001. 3. 3 THE CHIEF COMMISSIONER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, D.NO. 12-468/4, ADJACENT TO NH-16 VIJAYA ELITE, KUHCHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, D.N0.25/3A 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KUNROOL (NANDYAL) DISTRI
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.