Sai Sujatha Engineering Works vs. The Assistant Commissioner
Held
The High Court, reiterating its stance that absence of a DIN invalidates an order, set aside the impugned assessment order. Acknowledging the practical difficulties faced by registered persons with the GST portal and service under Section 169(1)(d), the Court remanded the matter to the Assessing Officer for fresh assessment after a personal hearing, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (FORM GST DRC - 07) and a consequential demand notice, contending that the assessment order lacked a Document Identification Number (DIN), was passed without a personal hearing, and without prior intimation in DRC-01A. The respondent argued delay, while the petitioner claimed the order was not conventionally served but only uploaded on the portal.
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether service of an order solely by uploading it on the GST portal under Section 169(1)(d) is sufficient to negate a delayed challenge, considering practical difficulties faced by taxpayers.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010219502026
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: 11553/2026 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, (ST) 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 1st Respondent in FORM GST DRC - 07 Dt. 17.08.2024 for the tax period
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.