Back
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R RAGHUNANDAN RAO, T.C.D.SEKHAR
Suguna Enterprises – Appellant
Versus
Assistant Commissioner St – Respondent
| Table of Content |
|---|
| 1. challenge on assessment orders due to missing document identification number. (Para 1 , 2) |
| 2. instructions and circulars by central board guiding tax authorities. (Para 3 , 4) |
| 3. arguments concerning the validity of assessment orders without din. (Para 5 , 8 , 9) |
| 4. explanation of powers under the cgst act regarding tax authority instructions. (Para 10 , 11) |
| 5. rejection of delay in challenging assessment orders. (Para 12 , 13 , 14 , 15) |
| 6. conclusion to dismiss all writ 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 wit
Assessment orders lacking Document Identification Numbers are invalid but not void; they remain effective until set aside by a competent authority.
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; thus, they remain enforceable until set aside by court, emphasizing timely legal action.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
