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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R. RAGHUNANDAN RAO, SUMATHI JAGADAM, JJ
M/s. Mahadev Transport And Contractors – Appellant
Versus
Assistant Commissioner and Others – Respondent
| Table of Content |
|---|
| 1. assessment orders must contain document identification number to be valid. (Para 2 , 4 , 8) |
| 2. court emphasized compliance with procedural statutes and authority guidelines. (Para 6 , 10 , 12) |
| 3. delay in challenging assessment orders not excused even with procedural invalidity. (Para 13 , 15 , 16) |
The Court made the following common order:
(per Hon’ble Sri Justice R. Raghunandan Rao)
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 with the provisions of the Act and the Rules made under the acts.
4. The Central Board of Indirect Taxes and Customs, in exercise of this power
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