Chinna Venkateswara Reddy Malkireddy vs. The Assistant Commissioner
Held
The Court, relying on its previous judgments that the absence of a DIN invalidates an order, set aside the impugned assessment order. Acknowledging practical difficulties with portal access, the Court remanded the assessment back to the Assessing Officer for fresh consideration, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order for the period 2018-19, issued in Form DRC-07, on the grounds that it lacked a Document Identification Number (DIN) and was not properly served. The respondent contended that the petition was filed with inordinate delay and that service via the GST portal was valid under Section 169(1)(d) of the GST Act.
Key Issues
Whether an assessment order is valid if it lacks a Document Identification Number (DIN), and whether uploading an order to the GST portal constitutes sufficient service, especially when challenged with a delay attributed to portal access issues.
Sections Cited
Section 169 (1) (d)
AI-generated summary — verify with the full judgment below
APHC010152692025
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: 7868/2025 Between:
CHINNA VENKATESWARA REDDY MALKIREDDY, WORKS CONTRACTOR, REP. BY ITS PROPRIETOR, MR. M.CHINNA VENKATA REDDY, D. NO.25/3A AND 253B MSR COMPLEX, OPP MEDICARE HOSPITAL, BUS STAND ROAD, NANDYAL-518501, KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) NANDYAL-LL CIRCLE, KUNROOL DISTRICT, 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 Writ of Mandamus or any other appropria
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.