M/S. B Chennaiah Works Contractor vs. The Assistant Commissioner -I (State Tax)Fac
Held
The High Court held that the absence of a DIN was a patent irregularity sufficient to invalidate the assessment order. It set aside the impugned order and remanded the matter back to the Assessing Officer for re-assessment, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged an assessment order for the periods 2019-20 to 2020-21, contending it was invalid due to the absence of a Document Identification Number (DIN), lack of digital/physical signature, non-issuance of DRC-01A, and being passed for multiple assessment years in a single order. The petitioner also argued a violation of natural justice and that the order was not properly served.
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether service of an order by uploading it to the GST portal constitutes sufficient service, impacting the condonation of delay in challenging the order.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010647182025
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: 33510/2025 Between:
M/S. B CHENNAIAH WORKS CONTRACTOR, REP. BY ITS PROPRIETOR, SRI. B.CHENNAIAH D.NO.3/65, SC COLONY, KORATAMADDI VILLAGE
GADIVEMULA MANDAL-518511 KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER I STATE TAXFAC, NANDYAL-1 CIRCLE, NANDYAL, KURNOOL DISTRICT
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE CT-II DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK NORTH BLOCK, 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 pleased topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of th
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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.