M/S Sri Krishna Agencies vs. Deputy Assistant Commissioner Of State Tax
Held
The High Court set aside the impugned assessment orders due to the absence of a DIN, which it deemed a patent irregularity. The matter was remanded to the Assessing Officer for fresh adjudication after hearing, conditional on the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged assessment and related orders for the year 2020-21, primarily arguing that the assessment order lacked a Document Identification Number (DIN). The respondents contended delay in filing the petition and proper service of the order via portal upload.
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 considering delays in challenging such orders.
Sections Cited
Section 73(1), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010183522026
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: 10891/2026 Between:
M/S SRI KRISHNA AGENCIES,, REPRESENTED BY THE PROPRIETOR - SRI POTHARAJU VENKATARAMANA NEAR OLD GOTTAM MILL, 2/660, RAMAKRISHNA THEATRE ROAD, AVANIGADDA, KRISHNA DISTRICT, ANDHRA PRADESH. PIN- 521121
...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, O/O THE ASSISTANT COMMISSIONER OF STATE TAX, MACHILIPATNAM CIRCLE, D.NO. 17-296-8,SEDIMBAI AGRAHAM, SHAIK IMAM BUILDINGS,0PP. POLICE PARADE GROUND, MACHILIPATNAM, KRISHNA DISTRICT, ANDHRA PRADESH-521002. 2. ADDITIONAL COMMISSIONER OF CENTRAL TAXGSTAPPEALS, 40- 5-19/9B, BACK OF NVKR TOWERS, MOGALRAJAPURAM, VIJAYAWADA - ANDHRA PRADESH PIN 520010
STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -522 503
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The judgment continues below.
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