M/S. K Sivajee vs. The Assistant Commissioner
Held
The High Court set aside the assessment order due to the absence of a DIN, deeming it a patent irregularity. The matter was remanded to the Assessing Officer for fresh assessment after providing an opportunity of hearing, conditional upon the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order passed under Section 73 of the GST Act, 2017, alleging it lacked a Document Identification Number (DIN) and was not properly served. The respondent contended delay in filing and that service was effected by uploading the order on the portal as per Section 169(1)(d).
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 on the GST portal constitutes sufficient service on the registered person.
Sections Cited
Section 73, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010018942026
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: 3209/2026 Between:
M/S. K SIVAJEE, H NO 9-73, ANDHRA BANK STREET, KANNAPURAM, KOYYALAGUDEM MANDAL, WEST GODAVARI, 37, ANDHRA PRADESH -534311
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST), JANGAREDDYGUDEM CIRCLE,
BESIDE MDO OFFICE,
ASWARAOPET ROAD, JANGAREDDYGUDEM, ELURU DISTRICT - 534447 ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.-522238
...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 preferably a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 30-08-2024 passed under Sect
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.