M/S Sri Krishna Agencies vs. Deputy Assistant Commissioner Of State Tax
Held
The High Court held that the absence of a DIN invalidates the assessment order, consistent with its prior rulings. Acknowledging the practical difficulties faced by taxpayers with the online GST mechanism, the Court set aside the impugned orders and remanded the assessment back to the Assessing Officer for fresh adjudication, conditioned on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order and related notices for the year 2018-19, contending 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 to the GST portal.
Key Issues
The primary issues were the validity of an assessment order lacking a Document Identification Number (DIN) and whether uploading an order to the GST portal constitutes sufficient service, particularly 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
APHC010181682026
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: 10889/2026 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,OI)P. 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
The judgment continues below.
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