M/S. G Bala Vekatareddy Gundupapala vs. The Assistant Commissioner
Held
The Court held that the absence of a DIN invalidates the assessment order, reiterating its previous rulings. Acknowledging practical difficulties with the GST portal, the Court set aside the impugned order and remanded the matter for fresh assessment, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order for 2023-24, alleging it lacked a Document Identification Number (DIN), was unsigned, and issued without a show cause notice. The respondent contended delay, while the petitioner argued the order was not conventionally served but only uploaded on the GST portal.
Key Issues
Whether an assessment order issued without a Document Identification Number (DIN) is valid, and if service of such an order solely via the GST portal constitutes proper service under Section 169(1)(d).
Sections Cited
Section 169 (1) (d)
AI-generated summary — verify with the full judgment below
APHC010650122025
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: 11604/2026 Between:
M/S. G BALA VEKATAREDDY GUNDUPAPALA, GSTIN- 37CGNPR5073H1ZT
REP. BY ITS PROPRIETOR, MR. G.BALAVENKATA REDDY 1/117, MIN ROAD, GUNDUPAPALA VILLAGE GOSPADU MANDAL, KUNROOL - 51813, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) NANDYAL -II CIRCLE, NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH
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 toleased to issue a Writ of Mandamus or any other appropriate writ or order
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.