The Andhra Pradesh High Court has invalidated GST assessment orders against RCC Engineering due to the absence of the assessing officer’s signature. The decision relies on judicial precedent.
Andhra Pradesh High Court held that attachment of bank account and retention of fund by the authorities after payment of 10% of the disputed tax amount i.e. after pre-deposit u/s. 107 of the GST Act is not justifiable. Accordingly, writ petition disposed of.
Andhra Pradesh High Court held that single GST show cause notice cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached.
The Andhra Pradesh High Court has set aside a GST penalty order for lacking a signature, stating an unsigned notice is invalid regardless of a taxpayer’s delay in challenging it.
Andhra Pradesh HC held that rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. Accordingly, writ petition is disposed of with liberty to the 1st respondent to conduct fresh assessment.
Andhra Pradesh High Court held that parallel proceedings for the same periods of the assessment amounts to double taxation and the same is impermissible in law. Accordingly, writ petition is allowed and assessment order set aside.
Andhra Pradesh High Court held that petition cannot be entertained since the inordinate delay, in approaching the court, has not been satisfactorily explained. Accordingly, writ in GST matter dismissed.
The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of a mandatory Document Identification Number (DIN) invalidates the notice.
The Andhra Pradesh High Court, in the case of N.Srinivasa Rao vs. State of Andhra Pradesh, directed authorities to consider a petitioner for promotion despite a pending departmental inquiry, citing administrative timelines for such proceedings.
Andhra Pradesh High Court held that revision order passed beyond time prescribed under section 108(2) of the AP GST Act, 2017 is barred by limitation. Further, extension of limitation granted during COVID is available to litigants and not to the authorities.
