M Gurrappa Works Contractor vs. The Assistant Commissioner
Held
The High Court, relying on its previous judgments, held that the absence of a DIN was an inherent defect invalidating the assessment order. Acknowledging practical difficulties faced by registered persons with portal service and delay, the Court set aside the impugned order and remanded the matter for fresh assessment, subject to the petitioner depositing 10% of the penalty and interest claimed.
Facts
The petitioner challenged an assessment order for the year 2020-21, contending it was passed for non-existing turnovers, without intimation under Rule 142(1A), and crucially, lacked a Document Identification Number (DIN) and proper signing. The respondent argued delay and valid service through the GST portal, citing Section 169(1)(d).
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether service of an order solely by uploading it on the GST portal is sufficient, especially when challenged with delay due to access issues.
Sections Cited
Rule 142(1A), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010684712025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY SECOND 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: 35191/2025 Between:
M GURRAPPA WORKS CONTRACTOR, GSTIN-37ATEPG64441ZG REP. BY ITS PROPRIETOR, MR. M. GURRAPPA D.NO.2/172, MAIN ROAD, CHABOLI
NANDYAL-518504, KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) NANDYAL -II CIRCLE, NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH
DEPUTY ASSISTANT COMMISSIONER ST, NANDYAL -II CIRCLE, NANDYAL, KURNOOL 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 toplease
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