Vish Wind Infrastructure LLP vs. Thw Joint Commissioner Of Central Tax
Held
The Court, reiterating that the absence of a DIN invalidates orders and acknowledging practical difficulties with portal service, set aside the impugned orders due to the lack of a DIN. The assessment was remanded to the Assessing Officer for fresh adjudication after giving a hearing, conditional on the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged a show-cause notice and an assessment order issued under Section 74 of the GST Acts, arguing they were invalid due to the absence of a Document Identification Number (DIN). The respondents contended the petition was delayed and that service was validly effected by uploading the orders to the GST portal as per Section 169 (1) (d).
Key Issues
The key legal issues were the validity of GST assessment orders issued without a Document Identification Number (DIN) and whether uploading orders to the GST portal constitutes effective service under Section 169 (1) (d) of the GST Act, 2017.
Sections Cited
Section 74, Section 169 (1) (d)
AI-generated summary — verify with the full judgment below
APHC010485022025
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: 25603/2025 Between:
VISH WIND INFRASTRUCTURE LLP, REPRESENTED BY THE AUTHORISED REPRESENTATIVE - SRI ASHOK KUMAR JHA, HOUSE DOOR NO.41/18/34A, 1ST FLOOR, TIRUMALA RAO STREET, KRISHNALANKA, VIJAYAWADA, ANDHRA PRADESH. PIN - 520013. ...PETITIONER AND 1. THW JOINT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
GST BHAVAN, KANNAVARITHOTA GUNTUR, ANDHRA PRADESH- PIN 522 004. 2. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-PIN -110 001. ...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, more in the nature of Writ of Mandamus, setting asid
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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.