Andhra Pradesh High Court invalidates a GST assessment order due to the absence of the assessing officer’s signature, reinforcing procedural compliance in tax assessments.
Andhra Pradesh High Court quashes works contract assessment, citing lack of proper notice and personal hearing, mandating fresh proceedings.
The petitioner, who was running the business of a Bar and Restaurant in Ananthapur Town, had registered himself as a dealer, under the A.P. Value Added Tax Act, 2005.
This is because the granite blocks, which had been exported by the petitioner, were zero rated goods and consequently, the relevant date would be explanation 2 (a) (i) to Section 54 (14) of the CGST Act.
Andhra Pradesh High Court invalidates GST assessment order due to lack of an official signature and DIN, citing Supreme Court and prior High Court rulings.
Telangana High Court rules that the Sabka Vishwas Scheme cannot be used to settle tax dues with fraudulent documents. Writ petition dismissed in Diwakar Road Lines case.
Andhra Pradesh HC sets aside an unsigned GST assessment order, citing legal precedents. The case is remanded for fresh assessment with due procedure.
Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedents. Read more on judgment.
AP High Court sets aside GST assessment order due to missing DIN. Know legal implications, case details, and compliance requirements in Edifice (Bharat) case.
Andhra Pradesh HC rules that GST registration cannot be refused solely because an assessee belongs to another state. Legal trade rights must be upheld.
