M/S S Prasadreddy vs. The State Of Ap
Held
The High Court, reiterating its previous rulings, held that the absence of a DIN invalidates the order. Acknowledging difficulties faced by taxpayers with online mechanisms, the Court set aside the impugned assessment order and remanded the matter back to the Assessing Officer for fresh consideration, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order dated 26.03.2024 for the year 2018-19, primarily on the grounds that it lacked a Document Identification Number (DIN) and was not properly served. The respondents contended delay and argued that service was effected by uploading the order to the GST portal as per Section 169(1)(d) of the GST Act.
Key Issues
The key legal issues were whether an assessment order lacking a Document Identification Number (DIN) is valid, and if uploading an order to the GST portal constitutes sufficient service under Section 169(1)(d) of the GST Act.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010098502026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE TWENTY EIGHTH 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: 11178/2026 Between:
M/S S PRASADREDDY, WORKS CONTACTOR GST - 37BOLPR6066M1Z0 REP. BY ITS PROPRIETOR, SRI S. PRASADA REDDY
D.NO.1/4, MAINROAD, VENKAPURAM VILLAGE BANAGANAPALLI MANDAL, KURNOOL -518124
ANDHRA PRADESH
...PETITIONER AND 1. THE STATE OF AP, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI - 522503, AMARAVATHI, GUNTUR DISTRICT, A.P
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAVAN,NEW DELHI - 110001. 3. THE CHIEF COMMISSIONER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, D.NO. 12-468/4, ADJACENT TO NH-16 VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL-II CIRCLE, D.NO.25/3A 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KUNROOL (NANDYA
The judgment continues below.
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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.