Vish Wind Infrastructure LLP vs. The Deputy Assistant Commissioner
Held
The High Court set aside the impugned orders due to the absence of a DIN, deeming it a patent irregularity. It remanded the assessment to the Assessing Officer for fresh adjudication, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged GST assessment orders and proceedings under Section 73, contending they lacked a Document Identification Number (DIN) and were not properly served. The respondent argued delay and valid service through the GST portal.
Key Issues
Whether the absence of a Document Identification Number (DIN) invalidates GST assessment orders, and whether uploading orders on the GST portal constitutes valid service under Section 169(1)(d) of the GST Act.
Sections Cited
Section 73, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010478312025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY NINETH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25760/2025 Between:
VISH WIND INFRASTRUCTURE LLP, REPRESENTED BY THE AUTHORISED REPRESENTATIVE SRI ASHOK KUMAR JHA HOUSE DOOR NO.41/18/34A1ST FLOOR, TIRUMALA RAO STREET, KRISHNALANKA, VIJAYAWADA, GUNTUR, ANDHRA PRADESH. PIN - 520013. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER (ST) GOVERNORPET NO1 CIRCLE, VIJAYAWADA-II DIVISION, D.NO 27-6-19,SAI SOUDHA BUILDING, 1ST 2ND FLOOR, SBI 0PP. ALI BEIG STREET, GOVERNORPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH- PIN 520002. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY, REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAI, GUNTUR (DISTRICT), AP, PIN522 503
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed the
The judgment continues below.
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