Naidu Projects vs. The Deputy Assistant Commissioner
Held
The High Court set aside the assessment order, reiterating that the absence of a DIN invalidates such an order. While acknowledging the delay, the Court considered the practical difficulties faced by taxpayers with the online GST mechanism and remanded the matter for fresh assessment, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order and subsequent recovery proceedings, arguing the assessment order lacked a Document Identification Number (DIN), was passed without personal hearing, and was not properly served. The respondent contended delay in filing the petition, asserting service via portal upload was valid under Section 169(1)(d) of the GST Act.
Key Issues
The key issues were the validity of an assessment order lacking a Document Identification Number (DIN) and whether service of an order by portal upload is sufficient, especially when considering delays in challenging such orders.
Sections Cited
Section 169 (1) (d)
AI-generated summary — verify with the full judgment below
APHC010213042026
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: 11154/2026 Between:
M/s.NAIDU PROJECTS, HAVING THEIR REGD. PREMISES AT D. NO. 21-70-4, KAKANI NAGAR, AIRPORT NAD JUNCTION, VISAKHAPATNAM REPRESENTED BY ITS PROPRIETOR MR. KAMISETTI SRI RAMULU
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, MADHAVADHARA CIRCLE, VISAKHAPATNAM DIVISION - II VISAKHAPATNAM
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237
...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 to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 1st Respondent in FORM GST DRC - 07 Dt. 26.12.2023 for the tax period 2017- 18 without affixing any
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