G Venkata Swamy Reddy vs. The Assistant Commissioner
Held
The Court set aside the assessment order, reiterating that the absence of a DIN invalidates such an order. It remanded the matter to the Assessing Officer for fresh assessment after providing a hearing, subject to the petitioner depositing 20% of the disputed tax within six weeks, acknowledging practical difficulties faced by taxpayers with the online mechanism.
Facts
The petitioner challenged an assessment order for the period 2019-20, issued in Form DRC-07, primarily because it lacked a Document Identification Number (DIN) and was not signed or conventionally served. The respondents argued delay in filing the petition and that service via the GST portal was sufficient under Section 169(1)(d).
Key Issues
The key legal issues were the validity of an assessment order issued without a Document Identification Number (DIN) and whether uploading an order to the GST portal constitutes sufficient service, especially when considering delays in challenging such orders.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010323622025
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: 16420/2025 Between:
G VENKATA SWAMY REDDY, WORKS CONTRACTOR. (GSTIN 37BFHPS6397P1Z7) REP. BY ITS PROPRIETOR, MR. G.V. SWAMY REDDY, D.NO.5-21 MAIN ROAD, SINGARAJUPALLI VILLAGE KOTHAPALLI MANDAL-518422 NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, FAC NANDYAL-I 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 appropriate writ or
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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.