Devarapalli Sukumar vs. The Assistant Commissioner
Held
The Court set aside the assessment order due to the inherent defect of lacking a DIN. Acknowledging practical difficulties faced by registered persons with online service and delay, it remanded the matter for fresh assessment, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order issued in Form DRC-07 for April 2018 to March 2020, contending it lacked a Document Identification Number (DIN) and was not properly served. The respondent argued delay and valid service via the GST portal under Section 169(1)(d).
Key Issues
Whether an assessment order issued without a Document Identification Number (DIN) is valid, and the sufficiency of service of orders solely through the GST portal, particularly when challenged with delay.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010149252025
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: 7810/2025 Between:
DEVARAPALLI SUKUMAR, WORKS CONTRACTOR, REP. BY ITS PROPRIETOR, MR. D. SUKUMAR, D.NO.14-10, AMBEDKAR NAGAR, TANGUTUR-523274, PRAKASAM DISTRICT, ANDHRA PRADESH ...
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST), ONGOLE -II CIRCLE, NELLORE DIVISION PRAKASAM DISTRICT, ANDHRA PRADESH.
THE APPELLATE ADDITIONAL COMMISSIONER ST, TIRUPATHI DIVISION, TIRUPATHI, 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
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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.