Venkateswara Pesticides vs. The Assistant Commissioner
Held
The Court set aside the assessment order, finding the absence of a DIN number to be a patent irregularity sufficient to invalidate it. The matter was remanded to the Assessing Officer for fresh orders after providing a hearing opportunity, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order levying tax, penalty, and interest for delayed GSTR-3B returns for Jan-Feb 2020, arguing that the filing deadline was extended, the order lacked a DIN, and it was not properly served. The petitioner also contended issues related to Section 16(5) and non-issuance of DRC-01.
Key Issues
Whether an assessment order lacking a DIN number is valid, whether uploading an order to the GST portal constitutes sufficient service, and the treatment of delayed challenges to orders with patent irregularities under the GST regime.
Sections Cited
Section 16(5), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010067182026
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: 3900/2026 Between:
VENKATESWARA PESTICIDES, 4/121, MAIN ROAD, KAMAWARAPUKOTA, ELURU, 37, 534449, ANDHRA PRADESH REP. BY ITS PROPRIETOR, SRI. NOTHI SUBBA RAO S/O. VENKATESWARARAO AGED ABOUT59 YEARS.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, JANGAREDDYGUDEMCIRCLE, JANGAREDDYGUDEM ANDHRA PRADESH.-534447
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH-522237
UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, 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 an appropriate Writ, Order or direction preferably a Writ in the nature of Writ of MANDAMUS declaring the action
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.