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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.RAGHUNANDAN RAO, T.C.D.SEKHAR
Pedda Masthan Enterprises, Rep. By Its Proprietor, Mr. D. Alla Uddin – Appellant
Versus
Assistant Commissioner ST, Chittoor – Respondent
ORDER :
T.C.D. Sekhar, J.
1. The present writ petition is filed questioning the assessment order dt.28.10.2023 and summary order in DRC-07, dt.26.12.2024 passed by the 1st respondent for the period from August, 2022 to February, 2023.
2. The petitioner is a registered dealer under Goods and Service Tax Act, 2017 and it engaged in the business of trading in ferrous wastes, scrap and re-melting scrap ingots of iron and steel. The 1st respondent upon obtaining authorization dt.13.04.2023 from the Joint Commissioner proposed to assess the petitioner and in the said process issued pre-show cause notice in Form DRC-01A, dt.25.05.2023. In furtherance thereto, show cause notice in Form DRC-01, dt.05.07.2023 was issued for the period from August, 2022 to February, 2023 proposing to assess the petitioner under Section 74 of GST Act, and penalty under Section 122 (2) (ii) of the Act.
3. It is the case of the petitioner that, the registration of the petitioner was cancelled by order dated 05.08.2023 with effect from 30.06.2023. It is further case of the petitioner that he could not concentrate the assessment proceedings initiated against him inasmuch as he was pursuing the appeal filed against t
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....
The absence of a Document Identification Number (DIN) does not invalidate an assessment order under the Goods and Services Tax Act if a valid Reference Number is present.
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.
A Composite Assessment Order under the Goods and Services Tax Act cannot cover multiple assessment periods, necessitating separate assessments for each period.
An assessment order has to be made known either directly or constructively to the party affected by the order in order to enable him to prefer an appeal. Mere writing of an order and keeping the same....
Unsigned orders uploaded on the GST Portal are valid due to proper authentication, and the petitioner failed to show due diligence in addressing tax obligations post-registration cancellation.
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