M/S.Kotla Venkata Rama Krishna Rao vs. Assistant Commissioner
Held
The High Court set aside the adjudication order, finding the absence of a DIN to be an inherent defect. The assessment was remanded to the Assessing Officer for fresh adjudication after providing an opportunity of hearing, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged an adjudication order for the years 2020-21 and 2021-22, arguing it was barred by limitation, involved a composite assessment for multiple years, and crucially, lacked a mandatory Document Identification Number (DIN). The order was served by uploading it on the GST portal.
Key Issues
The key legal issues were the validity of an assessment order lacking a DIN, whether uploading an order on the GST portal constitutes sufficient service, and if delay in challenging such orders can be condoned due to practical difficulties with the GST online mechanism.
Sections Cited
Section 73(10), Rule 80(1A), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010069392026
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: 4106/2026 Between:
M/S.KOTLA VENKATA RAMA KRISHNA RAO, REP. BY ITS PROPRIETOR, KOTIA VENKATA RAMA KRISHNA RAO, 6-12-18, MAIN ROAD, PALANKI MANIKYAM STREET, NARASAPUR, WEST GODAVARI, ANDHRA PRADESH-534 275. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, PALAKOL CIRCLE, ELURU DIVISION, 3-7-7, BEHIND BRMV HIGH SCHOOL, HANUMAN COLONY, PALAKOL, WEST GODAVARI, ANDHRA PRADESH-534 260. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH-522 238. 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 p
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