M/s Vish Wind Infrastructure Llp, v. The Deputy Assistant Commissioner (State Tax)
Case brief
What is this about?
Andhra Pradesh HC writ disposal on GST orders lacking DIN/RFN numbers; adequacy of service by portal upload under Section 169(1)(d) GST Act 2017; inordinate/unexplained delay by registered person; hardship-based consideration of delayed writ petitions subject to 20% disputed-tax deposit within 6 weeks; remand to Assessing Officer for fresh orders after hearing; limitation exclusion; all issues left open. Cites: M/s. Cluster Enterprises 2024 (88) G.S.T.L. 179 (A.P.) and Sai Manikanta Electrical Contractors 2024 (88) G.S.T.L. 303 (A.P.) (relied on for DIN-defect invalidation); M/s. Bambino Agro Industries Ltd., Writ Tax No.2707 of 2025 (Allahabad HC — portal upload insufficient service; contrary view noted); this Court's W.P.No.5397 of 2026 (contrary view); Madras HC W.P.No.1474 of 2026 (fortifying 20%-deposit course). Forms: GST DRC-01A, DRC-01, DRC-07; Section 73 of the GST Acts. Parties: M/s Vish Wind Infrastructure LLP v. Deputy Assistant Commissioner (State Tax) Governorpet No1 Circle Vijayawada-II, Appellate Authority/Addl. Commissioner (ST) Appeals, State of A.P. Quantum pleaded: disputed tax Rs.44,64,991; penalty Rs.4,46,498; interest Rs.40,35,977; total Rs.89,46,966 (as printed). APHC010478102025.