Demand Order Invalid if Assessee Wasn’t Given Time to Collect Documents Post GST Registration Cancellation: AP HC

Avexa Corporation Private Limited Vs State of Andhra Pradesh and Others (Andhra Pradesh High Court) Demand order passed is not valid when no proper time was granted to Assessee for collecting relevant document due to GST registration cancellation: Andhra Pradesh High Court Summary: In the case of Avexa Corporation Pvt. Ltd. vs State of Andhra Pradesh (W.P. 10094/2024), the Andhra Pradesh High Court ruled that a GST demand order issued on January 24, 2024, was invalid due to the violation of principles of natural justice. The petitioner’s GST registration was canceled on October 31, 2023, an...