GST Assessment Writ Dismissed for Delay; Portal Service Held Valid Despite Registration Cancellation: AP HC

A.R. Steels Vs Deputy Assistant Commissioner STL (Andhra Pradesh High Court)

The writ petition was filed before the Andhra Pradesh High Court challenging an assessment order dated 30.08.2024 passed by the Deputy Assistant Commissioner (STL).

The petitioner is a registered dealer under the Goods and Services Tax Act, 2017, engaged in trading iron and iron scrap. Its GST registration was cancelled suo motu by the jurisdictional officer on 15.07.2023 with effect from 01.06.2023. Challenging the cancellation, the petitioner earlier approached the High Court in W

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