The Andhra Pradesh High Court held that a single GST assessment order covering multiple assessment years was not valid. The matter was remanded with directions to issue separate proceedings for each assessment year.
The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remanded for fresh adjudication subject to deposit of 20% of the disputed tax.
The High Court refused anticipatory bail, holding that the investigation into the alleged liquor syndicate was at a crucial stage and required custodial interrogation of the accused. The Court found no exceptional circumstances warranting pre-arrest protection.
The Andhra Pradesh High Court held that the challenge to GST summons had become infructuous after the appearance date was over. The writ petition was dismissed as no effective relief could be granted.
The Andhra Pradesh High Court held that depositing money into the electronic cash ledger does not discharge GST liability. Tax is treated as paid only when the amount is debited and appropriated to the Government account, making interest payable for the delay.
While noting the delay in filing the writ petition, the Court entertained the challenge because the assessment orders lacked a DIN. The orders were set aside and remanded for fresh adjudication.
The Andhra Pradesh High Court quashed assessment orders after finding that the Assessing Officer failed to disclose the basis for fixing a 94.5% oil yield benchmark. The Court held that non-supply of relied-upon material violated principles of natural justice.
The High Court reiterated that separate assessment orders are required for separate financial years under Sections 73 and 74 of the GST Act. The combined order for 2018-19 and 2019-20 was quashed.
The Andhra Pradesh High Court held that a GST assessment order without a DIN number is invalid and non-est. The matter was remanded for fresh adjudication by the Assessing Officer.
The Court ruled that tax authorities could not rely on COVID-related extension of limitation granted by the Supreme Court to justify delayed revision proceedings. The impugned GST revision order was therefore declared time-barred.
