The Andhra Pradesh High Court quashed GST assessment orders issued under Section 62 against Pushpa Decors after the required returns were subsequently filed. The court affirmed the assessment is deemed withdrawn under Section 62(2).
The Andhra Pradesh High Court condoned delay in a GST appeal, citing the petitioner’s illness as sufficient cause, and directed the appellate authority to hear the case on merits.
The Andhra Pradesh High Court disposed of the writ petition by Midsea International, which challenged a customs summons and the detention of a perishable consignment. The Court ordered the authorities to consider the petitioner’s explanation to the show-cause notice and pass a final order within two weeks
Observing that the revisional authority failed to properly assess the taxpayer’s material in the ₹3.6 crore case, the High Court directed a fresh decision after full consideration.
Andhra Pradesh HC rules GST assessment orders without a Document Identification Number (DIN) are invalid, but remain effective and enforceable until set aside.
AP High Court held that a single composite order cannot be passed for distinct GST periods, remanding case for fresh assessments in line with statutory requirements.
Andhra Pradesh HC upholds GST registration cancellation, citing non-occupancy of declared business premises and adherence to Section 29 personal hearing rules.
Highlighting the consistency of its judicial stand, the AP High Court ruled that the non-issuance of a prior notice under CGST Rule 142(1A) vitiates the entire assessment process.
AP High Court sets aside GST penalty, ruling that the summary assessment order (DRC-07) must be signed and issuance of mandatory Rule 142(1A) notice is necessary.
Andhra Pradesh High Court held that common show cause notice and/or common order for different tax periods is impermissible. Accordingly, common order for assessment periods 2017-2018 to 2022-2023 is liable to be set aside and matter remanded back to respondent.
