M/S. M.Gurrappa Works Contractor vs. The Assistant Commissioner
Held
The High Court set aside the impugned assessment order, holding that the absence of a DIN constituted an inherent defect invalidating the order. The assessment was remanded to the Assessing Officer for a fresh determination after providing the petitioner a due opportunity of hearing, conditional on the petitioner depositing 10% of the disputed penalty and interest.
Facts
The petitioner challenged a GST assessment order and summary order (Form DRC-07) dated 27.11.2024 for the year 2021-22, primarily on the grounds that it lacked a Document Identification Number (DIN) and was issued without proper service or adherence to natural justice. The respondent contended delay in challenging the order and asserted that service via the GST portal was sufficient.
Key Issues
The key legal issues were the validity of a GST assessment order lacking a Document Identification Number (DIN), and whether uploading an order on the GST portal constitutes sufficient service, particularly in cases where there is a delay in challenging the order.
Sections Cited
Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010684662025
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: 35202/2025 Between:
M/S. 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 toPl
The judgment continues below.
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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.