Gunji Veeranjaneyulu vs. The Assistant Commissioner Of State Tax
Held
The High Court set aside the assessment order, holding that the absence of a DIN constituted an inherent defect invalidating the order. Acknowledging practical difficulties with portal service and condoning the delay, the Court remanded the case for fresh assessment after affording a proper hearing, conditional on the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a DRC-07 assessment order confirming a tax demand of Rs. 10,62,761 for ITC mismatches (GSTR-3B vs GSTR-2A) and a subsequent DRC-16 recovery notice. The challenge was based on the absence of a Document Identification Number (DIN), mechanical assessment without reconciliation, and violation of natural justice. The respondents argued delay and valid service via portal under Section 169(1)(d).
Key Issues
Whether an assessment order lacking a Document Identification Number (DIN) is valid, and whether uploading an order to the GST portal constitutes sufficient service, particularly when considering delays and taxpayer difficulties in accessing the portal.
Sections Cited
Section 73, Section 81, Section 169 (1) (d)
AI-generated summary — verify with the full judgment below
APHC010169422026
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: 9850/2026 Between:
GUNJI VEERANJANEYULU,, S/O EDUKONDALU , PROPRIETOR, M/S BHAVANI TRADERS, AGED 55 YEARS D.NO.1-24, ROOM NO.2, SC COLONY, BALLIKURAVA, BAPATIA DISTRICT, ANDHRA PRADESH - 523301. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, CHIRALA CIRCLE, GUNTUR-LL DIVISION, OFFICE OF THE ASSISTANT COMMISSIONER ST, CHIRALA, ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER ST, CHIRALA CIRCLE GUNTUR-LL DIVISION, CHIRALA, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY COMMERCIAL TAXES DEPARTMENT, ANDHRA PRADESH.
THE UNION OF INDIA, REPRESENTED 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 2 RRR,J
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