M/S Sri Krishna Agencies vs. Deputy Assistant Commissioner Of State Tax
Held
The Court reiterated that an assessment order without a DIN is invalid. While acknowledging delay, it considered the practical difficulties faced by taxpayers with the GST portal. The Court set aside the impugned order and remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order and related notices for the year 2021-22, primarily on the ground that the assessment order lacked a Document Identification Number (DIN). The respondents contended delay in filing the petition and argued that service via the GST portal was valid under Section 169(1)(d).
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether uploading an order to the GST portal constitutes sufficient service under Section 169(1)(d) despite taxpayer difficulties in accessing it.
Sections Cited
Section 73(1), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010181722026
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: 10535/2026 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,0PP. 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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