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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.RAGHUNANDAN RAO, T.C.D.SEKHAR
A.R. Steels, rep. By Its proprietor, Mr. Farid Basha – Appellant
Versus
Deputy Assistant Commissioner STL, Office Of The Assistant Commissioner (ST) Chittoor-I – Respondent
ORDER :
T.C.D. Sekhar, J.
1. The present writ petition is filed questioning the Assessment order dated 30.08.2024 passed by the 1st respondent.
2. The petitioner is a register dealer under the provisions of Goods and Service Tax Act, 2017 on the rolls of the 1st respondent vide GSTIN 37AFFPF2876K1Z5. The petitioner is engaged in the business of trading in Iron and Iron scrap. The registration of the petitioner was cancelled suo motu by order dated 15.07.2023 with effect from 01.06.2023 by the jurisdictional officer. Questioning the same, the petitioner filed writ petition vide W.P.No.23511 of 2023 and the same was disposed of by order dated 19.06.2024 directing the petitioner to file application under Section 30 of the GST Act for revocation of cancellation or to challenge the impugned order by way of filing appeal, the said order further directed the petitioner to avail either of the remedies within 15 days from the receipt of the copy of the order.
3. It is further case of the petitioner that in pursuance of the said order passed by this Court in the above writ petition, the petitioner appears to have filed applications to revoke the cancellation of registration passed against it a
Registered dealers must actively monitor their compliance status, as service through authorized digital portals is deemed sufficient for notification of legal actions.
A registered dealer cannot justify the delay in filing a writ petition based on claims of not receiving notices when proper service methods prescribed by law were followed.
In the context of digital orders, the presence of Reference Number (RFN) suffices for validity despite absence of Document Identification Number (DIN), emphasizing established digital signing practic....
A Composite Assessment Order under the Goods and Services Tax Act cannot cover multiple assessment periods, necessitating separate assessments for each period.
The obligation to provide a reasoned order and consider the mode of service and date of knowledge for appeal timelines is crucial in administrative decisions.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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