M Gurrappa Works Contractor vs. The Assistant Commissioner
Held
The Court set aside the assessment order due to the inherent defect of the absence of a DIN, reiterating its previous stance that lack of DIN invalidates such orders. Acknowledging practical difficulties with the online GST regime, the Court remanded the matter for re-assessment, subject to the petitioner depositing 10% of the penalty and interest claimed.
Facts
The petitioner challenged a GST assessment order for 2019-20, arguing it was passed without a Document Identification Number (DIN), without intimation under Rule 142(1A), and without proper signing. The petitioner also contended that the order was not properly served, while the respondent claimed service through the GST portal as per Section 169(1)(d).
Key Issues
Whether a GST assessment order is valid if issued without a Document Identification Number (DIN) and without proper signing. Whether uploading an order on the GST portal constitutes sufficient service on the registered person.
Sections Cited
Rule 142(1A) of the Central Goods and Service Tax Rules, 2017, Section 169 (1) (d) of the GST Act, 2017
AI-generated summary — verify with the full judgment below
APHC010684632025
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: 35156/2025 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 topleased
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.