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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
Deputy Assistant Commissioner STII, Chittoor – Respondent
ORDER :
T.C.D. Sekhar, J.
1. The present writ petition is filed questioning the order in appeal dt.23.01.2025 passed by the 2nd respondent confirming the Composite Assessment Order dt.25.02.2023 passed by the 1st respondent in relation to the period from April, 2018 to July, 2022.
2. The petitioner is a registered dealer under GST Act on the rolls of the 3rd respondent. It engaged in the business of trading in ferrous wastes, scrap and re-milting scrap ingots of iron and steel. It is the case of the petitioner that the 1st respondent conducted inspection on 13.09.2022 and issued notice asking the petitioner to produce books of accounts for the above said period.
3. Thereafter, notice of intimation in Form DRC-01A, dt.17.12.2022 was issued followed by notice in DRC-01, dt.17.01.2023 for the period from April, 2018 to July, 2022. It is further case of the petitioner that, its registration was cancelled by order dt.05.08.2023 with effect from 30.06.2023. Thereafter, in pursuance of notices issued to the petitioner, the 1st respondent passed Composite Assessment Order dt.25.02.2023 for the above period. Questioning the same, the petitioner preferred separate appeals before the 2nd responde
A Composite Assessment Order under the Goods and Services Tax Act cannot cover multiple assessment periods, necessitating separate assessments for each period.
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....
The court held that composite assessment orders for multiple financial years violate statutory provisions, emphasizing that each period must have a separate assessment to protect registered persons' ....
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