Andhra Pradesh High Court sets aside GST assessment order lacking officer’s signature and Document Identification Number (DIN), citing judicial precedents. Case remanded for fresh assessment.
The petitioner is a registered dealer under the GST Act, dealing with milk and milk products. As part of its business, the petitioner processes and sells, flavoured milk, to customers within and outside the State of Andhra Pradesh.
Andhra Pradesh High Court clarifies GST classification of flavoured milk, affirming it falls under tariff heading 0402 99 90, consistent with prior ruling.
Andhra Pradesh High Court rules Show Cause Notices lacking a Document Identification Number (DIN) are invalid, citing CBIC circulars and Supreme Court precedents.
The Andhra Pradesh High Court has ruled that a GST assessment order and subsequent provisional attachment are invalid if they lack the Assessing Officer’s signature and a Document Identification Number (DIN).
The Andhra Pradesh High Court has ruled GST assessment orders lacking the Assessing Officer’s signature and a Document Identification Number (DIN) are invalid.
Andhra Pradesh High Court rules GST notices issued in the name of a deceased assessee are not validly served on legal heirs, setting aside a demand and remanding the case for proper notice.
The Andhra Pradesh High Court has set aside a GST assessment order against Andhra Cotton Stores for the absence of a Document Identification Number (DIN), allowing fresh proceedings.
The Andhra Pradesh High Court has set aside a GST assessment order against K. L. R. Constructions due to the absence of the assessing officer’s signature, allowing fresh proceedings.
The Andhra Pradesh High Court ruled that GST confiscation under Section 130 requires prior completion of Section 129 proceedings, citing lack of clear reasons for seizure.
