Sai Sujatha Engineering Works vs. The Assistant Commissioner
Held
The High Court set aside the assessment order, reiterating that the absence of a DIN invalidates such an order and acknowledging the practical difficulties faced by taxpayers with the online GST mechanism. The matter was remanded to the Assessing Officer for fresh assessment after providing due opportunity of hearing, conditioned upon the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a GST assessment order (FORM GST DRC - 07) and a consequential demand notice, primarily arguing that the assessment order lacked a Document Identification Number (DIN), was passed without a personal hearing, and was not properly served. The respondent contended that the petition was filed with inordinate delay, while the petitioner claimed non-conventional service of the order.
Key Issues
Whether a GST assessment order is valid if it lacks a Document Identification Number (DIN), and whether uploading an order on the GST portal constitutes sufficient service, especially when considering delays in challenging the order.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010219492026
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: 11156/2026 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 the1ST Respondent in FORM GST DRC - 07 Dt. 17.08.2024 for the tax period 2020-
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.