M/S. Gsn Granites vs. The Assistant Commissioner (St)
Held
The High Court, reiterating its stance that absence of a DIN invalidates an order, and acknowledging practical difficulties faced by taxpayers with online service, set aside the assessment order. The matter was remanded to the Assessing Officer for fresh assessment after providing due opportunity, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order for the period 2023-24, arguing it was passed without sufficient opportunity, lacked a Document Identification Number (DIN), and was not properly served, being merely uploaded to the GST portal. The respondents contended delay in filing the petition and that uploading to the portal constitutes valid service.
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether uploading an order to the GST portal constitutes sufficient service, especially when challenged with delay due to access issues.
Sections Cited
Section 74(2), Section 74(10), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010206792026
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: 11664/2026 Between:
M/S. GSN GRANITES, GSTIN-37ANIPG8018K2P REP. BY ITS PROPRIETOR, MR. GSN SAI KRISHNA S.NO.82/2B, 82/3, VIJAYA DURGA GRANITES
KURNOOL ROAD, BUDAWADA-523226 PRAKASAM DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ONGOLE II CIRCLE, D.NO.37-1-401, 2ND FLOOR, VIJAYA COMPLEX DHARAVANI THOTA, ONGOLE-523002, ANDHRA PRADESH
THE 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 topleased to issue a Writ of Mandamus or any other
The judgment continues below.
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