AP HC Dismissed GST Writ Due to Unexplained Delay and Laches

Pedda Masthan Enterprises Vs Assistant Commissioner ST (Andhra Pradesh High Court) The writ petition challenged the assessment order dated 28.10.2023 and the summary order in Form DRC-07 dated 26.12.2024 passed by the Assistant Commissioner for the period August 2022 to February 2023 under the Goods and Services Tax Act, 2017. The petitioner, a registered dealer engaged in trading ferrous wastes, scrap, and re-melting scrap ingots of iron and steel, was issued a pre-show cause notice in Form DRC-01A dated 25.05.2023 and a show cause notice in Form DRC-01 dated 05.07.2023 proposing assessment u...