Pereddy Rammohan Reddy vs. The State Of Ap
Held
The High Court set aside the assessment order due to the absence of a DIN, citing previous rulings. It remanded the case to the Assessing Officer for a fresh assessment after hearing, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order lacking a Document Identification Number (DIN) and disputed its service solely via the GST portal. The respondents argued delay and valid service under Section 169(1)(d) of the GST Act.
Key Issues
The key issues were the validity of an assessment order without a Document Identification Number (DIN) and the sufficiency of service merely by uploading the order to the GST portal.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010036082026
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: 11251/2026 Between:
M/s.PEREDDY RAMMOHAN REDDY.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH & OTHERS.
...RESPONDENTS 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 IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased IA NO: 2 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI
2
Counsel for the Respondent:
GP FOR COMMERCIAL TAX The Court made the following:
3
The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao
The judgment continues below.
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