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.
Andhra Pradesh High Court held that this Writ Petition is disposed of relegating the petitioner to the alternative remedy of appeal provided under the GST Act. Accordingly, writ disposed of with direction to prefer appeal before appellate authority.
Andhra Pradesh High Court held that since services by way of renting of residential dwelling for use as residents is exempted from payment of GST, GST already paid is to be refunded back without considering period of limitation. Thus, writ petition is allowed.
The Andhra Pradesh High Court allowed the petition of R K I Builders Private Limited, setting aside the retrospective cancellation of its GST registration from 01.07.2017.
The Andhra Pradesh High Court ruled that a GST assessment order is invalid and can be challenged if it lacks a Document Identification Number (DIN), even after an appeal is rejected.
