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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R RAGHUNANDAN RAO, SUMATHI JAGADAM
Veera Mohana Krishna Engineering Works – Appellant
Versus
Assistant Commissioner – Respondent
| Table of Content |
|---|
| 1. challenge based on lack of document identification number. (Para 2) |
| 2. guidelines from central board on document identification numbers. (Para 4 , 11 , 12) |
| 3. court's stance on delay and service validity. (Para 5 , 13 , 14) |
| 4. arguments on validity of orders without document identification numbers. (Para 8 , 9) |
| 5. final decision to dismiss the petitions. (Para 16) |
JUDGMENT :
R. Raghunandan Rao, J.
This batch of Writ Petitions are being disposed of, by way of this common order, on account of the fact that the issues raised in these Writ petitions are identical.
2. In all these cases petitioners, who are registered under the GST regime, have approached this Court challenging assessment orders passed against them. The main ground for challenge, in all these cases, is the lack of a Document Identification Number on the orders, passed by the assessing officers.
3. Under the GST Act, the Central Board of Indirect Taxes and Customs, has been given power to issue guidelines and directions to the tax authorities, for the purposes of better compliance with the provisions of the Act and the Rules made under the acts.
4. The Central Board of Indirect Taxes and Customs, in exercise of
Assessment orders lacking Document Identification Numbers are invalid, but not void; thus, they remain enforceable until set aside by court, emphasizing timely legal action.
The absence of a Document Identification Number invalidates assessment orders, but they remain effective until a court sets them aside; delays in filing challenges were unjustified.
Assessment orders lacking Document Identification Numbers are invalid but not void; they remain effective until set aside by a competent authority.
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