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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 STI, Office Of The Assistant Commissioner (ST) Chittoor-II Circle, Chittoor – Respondent
ORDER :-
T.C.D.Sekhar, J.
1. The present writ petition is filed questioning the Assessment Order dated 15.03.2024 passed by the Assistant Commissioner (ST), Tirupati-II Circle (wrongly shown as 1st respondent in the cause title).
2. The petitioner is a registered dealer under the provisions of Goods and Service Tax Act, 2017 vide GSTIN37AFFPF2876K1Z5. 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 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, the assessing authority appears to have issued show cause notice in Form DRC-01, dt.01.02.2024 followed by notice for personal hearing to be conduct
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.
Registered dealers must actively monitor their compliance status, as service through authorized digital portals is deemed sufficient for notification of legal actions.
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.
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