APHC010165972026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9398/2026 Between: 1. SRI SOMA SAI AGENCIES, REP. BY ITS MANAGING PARTNER, MR. CH.A.RAMAKRISHNA VARMA, 7-270, GROUND FLOOR, BEHIND HERO SHOWROOM, UNDI ROAD, BHIMAVARAM-534 202, WEST GODAVARI, AP. ...PETITIONER AND 1. DEPUTY COMMISSIONER, SPECIAL CIRCLE, ELURU DIVISION, ELURU-534 006. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT- 522 238. 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3TH FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the adjudication order bearing date 09.02.2024 issued vide Forms GST DRC-07 dated 13.2.2024 for the year 2 2018-19 by the 1st Respondent under Section 73 of the GST Act for not bearing the mandatory DIN reference, as being ultra-vires the GST Act for enforcing and applying the effect of Section 16(2)(aa) for the period anterior to 1.1.2022, in violation of the proviso to Section 50 of the GST Act and also for being based on an unsigned show cause notice pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant interim stay of all further proceedings in pursuance of the impugned order dated 9.2.2024 issued in Form DRC-07 dated 13.2.2024 for the year 2018-19, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship and pass Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri P.Karthik Ramana, the learned counsel appearing for the petitioner, the learned Government Pleader for Commercial Taxes, appearing for the respondents 1 and 2. 2. The petitioner herein has approached this Court, challenging the order of assessment, passed by the 1st respondent, on 13.02.2024, on the ground that, the said order does not contain a Document Identification Number (DIN) and the same is vitiated by the lack of such number. 3. This Court had considered this issue earlier in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa1 and in the case of Sai Manikanta Electrical Contractors Vs. The Deputy Commissioner, Special Circle, Visakhapatnam 2 and had held that, the absence of a DIN number would be sufficient to invalidate the said order. 4. However, the learned Government Pleader for Commercial Taxes, appearing for the respondents, would contend that the order, under challenge, has been passed on 13.02.2024 and the petitioner has approached this Court with inordinate delay and such delay has not been properly explained. 5. The learned counsel for the petitioner would submit that the copy of the said order had not been served on the petitioner, in the conventional method 1 2024 (88) G.S.T.L. 179 (A.P.) 2 2024 (88) G.S.T.L. 303 (A.P.) 4 and the respondents are claiming that the order is served on the petitioner by uploading the same in the portal. 6. The learned Government Pleader, on the other hand, would contend that Section 169 (1) (d) of the GST Act, 2017 prescribes the uploading of the order, in the portal, as a method of service on the registered persons and in that view of the matter, it must be held that service has been affected on the petitioner. 7. The Hon’ble High Court of Allahabad in M/s. Bambino Agro Industries Ltd. vs. State of Uttar Pradesh and Another, in Writ Tax No.2707 of 2025, had held that uploading the order in the portal, mentioned by the GST Authorities, would not be sufficient service of the order on the registered person. 8. However, the fact remains that a very large number of registered persons have approached this Court with the contention that they were unable to access the portal either on account of their ignorance or on account of the fact that the persons, authorized by them, who act on their behalf, are not informing them of such orders. In the normal course, this Court would not accept such a contention as neither ignorance of law nor the inability to access the portal, could have been accepted is a sufficient cause for condoning the delay in approaching this Court. 9. This Court is also not unaware of the practical difficulties that have arisen on account of the introduction of the GST regime and the introduction 5 of the online mechanism, under this regime, for the administration of tax collection, etc. 10. Keeping in view the hardships that are being faced by various registered persons, especially in cases where the orders suffer from patent irregularities, the impugned orders of assessment would have to be set aside. 11. In the circumstances, with a view to balance both the difficulties being faced by the registered persons and the need for the State to maintain its administration of tax collection, it would be appropriate that writ petitions, filed by such registered persons, with delay, can be considered, subject to the registered persons paying 20% of the disputed tax. We are also fortified, in this course of action, in view of the Judgment of the Hon’ble High Court of Madras in W.P.No.1474 of 2026. 12. In these circumstances, keeping in view the fact that the present orders, under challenge, suffer from an inherent defect of absence of a DIN number, the same is set aside and the assessment is remanded back to the Assessing Officer to pass appropriate orders, after giving due opportunity of hearing, available to the petitioner, under the provisions of the GST Act. This order is subject to the condition of the petitioner depositing 20% of the disputed tax, within a period of six (06) weeks. Such deposit shall abide by the decision in the order of assessment. Any payment made or any amount recovered from the petitioner, after the passing of the impugned orders, shall be adjusted against the aforesaid 20%. 6 13. Needless to say, the period from the date of filling of this Writ Petition till the date of receipt of this order by the Assessing Officer, shall be excluded for the purposes of limitation and all issues are left open to be raised by the petitioner before the Assessing Officer. 14. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Dated 06.05.2026 KA 7 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9398/2026 Dated 06.05.2026 KA