Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CBIC guidelines.
Andhra Pradesh High Court invalidates GST order due to missing officer signature and DIN, citing precedent. Fresh assessment permitted under proper procedure.
AP High Court sets aside GST orders for missing officer’s signature and DIN. Fresh assessment allowed under GST Act, citing precedents and CBIC circulars.
AP High Court quashes GST assessment order against Knight Hawk Security due to missing DIN, allowing fresh assessment with due notice to the petitioner.
Andhra Pradesh High Court grants anticipatory bail to accused in UPI fraud, benami, and hawala transactions case. Court cites precedent in similar cases.
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.
