Varun Kumar Devarapalli vs. The Assistant Commissioner
Held
The Court set aside the assessment order due to the absence of a DIN, which it deemed an inherent defect. It remanded the matter for fresh assessment, subject to the petitioner depositing 20% of the disputed tax, balancing taxpayer hardships with administrative needs.
Facts
The petitioner challenged an assessment order issued in Form DRC-07 for Oct 2017-Mar 2021, arguing it lacked a Document Identification Number (DIN) and was not properly served. The respondents contended delay and valid service via the GST portal as per Section 169(1)(d).
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether uploading an order on the GST portal constitutes sufficient service under Section 169(1)(d) of the GST Act, 2017.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010149272025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SEVENTH 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: 7809/2025 Between:
VARUN KUMAR DEVARAPALLI, WORKS CONTRACTOR, REP. BY ITS PROPRIETOR, MR. D. VARUN KUMAR, D.NO.14-10/2, AMBEDKAR NAGAR, TANGUTUR-523274, PRAKASAM DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, ONGOLE -II CIRCLE, NELLORE DIVISION PRAKASAMDISTRICT, ANDHRA PRADESH.
THE APPELLATE ADDITIONAL COMMISSIONER ST, TIRUPATHI DIVISION, TIRUPATHI, ANDHRA PRADESH
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...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 topleased to issue a W
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.