Sai Sujatha Engineering Works vs. The Assistant Commissioner
Held
The Court set aside the assessment order, reiterating its prior stance that an order without a DIN is invalid. Acknowledging the delay but considering practical difficulties faced by taxpayers with the online GST mechanism, the Court remanded the matter to the Assessing Officer for a fresh assessment, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (FORM GST DRC - 07) and a consequential demand notice for the tax period 2021-22, primarily on the ground that the assessment order lacked a Document Identification Number (DIN). The respondents argued that the petition was delayed and that service of the order was validly effected by uploading it on the GST portal as per Section 169(1)(d) of the GST Act.
Key Issues
The key legal issues were the validity of an assessment order issued without a Document Identification Number (DIN) and the sufficiency of service of such an order solely by uploading it on the GST portal, especially when considering delays in challenging such orders.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010219462026
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: 11155/2026 Between:
SAI SUJATHA ENGINEERING WORKS, HAVING THEIR REGD. PREMISES AT D. NO. 29-119/2, NEW RCM COLONY, KONDAPALLI, NTR DISTRICT REPRESENTED BY ITS PROPRIETOR MR. BANOTHU KABEER DAS
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, IBRAHIMPATNAM CIRCLE, VIJAYAWADA -1 DIVISION SASANKA TOWERS, KRISHNA NAGAR VIJAYAWADA - 520 007
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 1 Respondent in FORM GST DRC - 07 Dt. 17.08.2024 for the tax period 2021-22
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.