M Gurrappa Works Contractor vs. The Assistant Commissioner
Held
The High Court set aside the assessment order, holding that the absence of a DIN invalidates the order. It remanded the matter back to the Assessing Officer for re-assessment, subject to the petitioner depositing 10% of the penalty and interest claimed, while leaving all issues open.
Facts
The petitioner challenged a GST assessment order for the year 2018-19, arguing it was invalid due to the absence of a Document Identification Number (DIN), lack of intimation under Rule 142(1A), and improper service through portal upload for non-existent turnovers.
Key Issues
Whether an assessment order passed without a Document Identification Number (DIN) is valid, and whether uploading an order on the GST portal constitutes sufficient service under the GST Act, particularly when challenged with delay.
Sections Cited
Rule 142(1A), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
APHC010684732025
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: 35203/2025 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 top
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.