AP HC Dismisses Delayed GST Challenge Citing Prior Awareness & Pending Rectification

Bodanpu Venkata Naga Jagan Mohan Reddy Vs Assistant Commissioner (Andhra Pradesh High Court) In the case before the Andhra Pradesh High Court, the petitioner, a registered works contractor, challenged a GST assessment order for the period 2019-2020, dated 03.05.2023. The petitioner contended that the assessment order lacked a Document Identification Number (DIN) and was unsigned, arguing that these defects rendered the order invalid. Prior to filing the writ petition, the petitioner had submitted an application for rectification under Section 161 of the GST Act in January 2024, asserting that ...