M/S Vish Wind Infrastructure LLP vs. The Deputy Assistant Commissioner (State Tax)
Held
The Court set aside the impugned orders due to the absence of a DIN, considering it a patent irregularity. It remanded the assessment back to the Assessing Officer for fresh orders, conditional on the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged assessment orders issued under Section 73 of the GST Acts, along with related notices, on the grounds that they lacked a Document Identification Number (DIN) and were not properly served, as the respondents claimed service only by uploading to the portal.
Key Issues
Whether assessment orders lacking a Document Identification Number (DIN) are valid, and whether uploading orders to the GST portal constitutes valid service, especially when registered persons claim difficulty accessing the portal.
Sections Cited
Section 73, Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010478102025
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: 25361/2025 Between:
M/S 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, GUNTUR, ANDHRA PRADESH. PIN - 520013. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, OFFICE OF THE ASSISTANT COMMISSIONER (ST) GOVERNORPET NO1 CIRCLE, VIJAYAWADA-II DIVISION, D.NO 27-6-19,SAI SOUDHA BUILDING, 1ST AND 2ND FLOOR, SBI 0PP. ALI BEIG STREET, GOVERNORPET,
VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH- PIN 520002. 2. THE APPELLATE AUTHORITY AND ADDITIONAL COMMISSIONER OF STATE TAX APPEALS, 40-5-19/9B, BACK OF NVKR TOWERS, MOGALRAJAPURAM, VIJAYAWADA, ANDHRA PRADESH - PIN 20010. 3. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY, REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALA
The judgment continues below.
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