Andhra Pradesh High Court Dismisses GST Writ Because Statutory Appeal Remedy Available

Koperla Vijaya Bhaskar Vs Deputy Assistant Commissioner ST II (Andhra Pradesh High court) In Koperla Vijaya Bhaskar vs Deputy Assistant Commissioner ST II (Andhra Pradesh High Court), the petitioner, a registered GST dealer providing manpower services to APSPDCL for spot electricity billing, challenged rectification orders passed under Section 161 of the CGST Act. Following an inspection, the petitioner was directed to produce books of accounts for the period 2019–2020 to 2022–2023 but failed to do so. Authorities identified that the petitioner had received TDS amounts without declaring t...