Facts of the Case

M/s Goodwill Agencies, a partnership firm dealing in motorcycles and parts, was assessed to GST for three consecutive years (2020-21, 2021-22 and 2022-23) by assessment orders all dated 30.12.2024. It filed three connected writ petitions challenging these orders, and the subsequent appellate orders dated 25.03.2026, 28.03.2026 and 25.03.2026 dismissing its appeals for delay exceeding 300 days. The petitioner contended it had not been afforded any opportunity of personal hearing and that the assessment orders lacked a Document Identification Number (DIN) as mandated by CBIC Circular No. 128/47/2019-GST.

Issues Involved

  1. Whether assessment orders passed without affording the mandated opportunity of personal hearing, and without a DIN, are sustainable.
  2. Whether the Appellate Authority's rejection of the appeals solely on the ground of delay, without examining these grounds, was justified.

Petitioner's Arguments

  • No opportunity of personal hearing was afforded, despite the requirement of multiple personal hearings under law.
  • Assessment orders were only uploaded on the GST Portal and never physically served, and the petitioner, having scaled down business activity, was unaware of them.
  • The assessment orders did not bear a DIN, contrary to CBIC's own circular, a point the Appellate Authority failed to consider.
  • Relied on a Division Bench ruling of the same Court in W.P. No. 7561 of 2026 & batch (Sri Veeranjaneya Pulverisers) on identical facts.

Respondent's Arguments

  • The petitioner failed to avail of the hearing opportunity that was afforded and cannot now claim a violation of natural justice.
  • The Appellate Authority's refusal to condone a delay exceeding 300 days was justified, as it has no power to condone delay beyond the statutory period.

Court Order / Findings

  • Following Sri Veeranjaneya Pulverisers v. The Deputy Assistant Commissioner (W.P. No. 7561 of 2026 & batch), the Court held that while uploading on the portal is sufficient notice under Section 169, many registered persons with limited technical means genuinely suffer when notices are not otherwise flagged to them.
  • To balance revenue interest with taxpayer hardship, the Division Bench precedent had laid an additional condition of payment of 20% of the disputed tax before the substantive grounds could be examined; here, following that approach, the writ petitions were allowed on a 25% deposit condition.
  • The Appellate Authority had also failed to independently examine the specific grounds on non-receipt of the order, given its limited statutory powers.
  • All three impugned assessment orders were set aside and the matters remanded for fresh assessment orders after due notice, subject to the petitioner paying 25% of the disputed tax within six weeks.
  • The period between the date of the assessment orders and receipt of this order was directed to be excluded from limitation, with prior payments/recoveries adjusted against the 25% requirement.

Important Clarification

  • Portal uploading is valid service under Section 169, but courts continue to grant conditional relief (typically a percentage deposit) where the taxpayer shows a genuine gap between technical compliance and actual notice.
  • An Appellate Authority's inability to condone delay beyond the statutory period does not foreclose relief in writ jurisdiction where natural justice defects independently taint the original order.

Sections Involved

  • Section 169, CGST Act, 2017 — modes of service of notices, including portal uploads.
  • CBIC Circular No. 128/47/2019-GST — mandatory quoting of a Document Identification Number on communications.

Decision – In Favour of

Disposed of with directions, in favour of the Assessee — all three assessment orders are set aside and remanded on a 25% deposit condition.

Case Details

High Court of Andhra Pradesh at Amaravati; Writ Petition Nos. 17862, 17865 & 17867 of 2026 (common order); Coram: Hon'ble Sri Justice Ninala Jayasurya and Hon'ble Sri Justice T.C.D. Sekhar; Order dated 06.07.2026.

Link to Download the Order

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