Tag: Andhra Pradesh HC

ArticleGST Article

Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer’s Signature is an Incurable Jurisdictional Defect

byCA Bimal Jain

The Hon’ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla and M/s GSN Granites v. Assistant Commissioner (ST) & Ors. [Writ Petition No. 14368 of 2026 dated June 15, 2026] set aside the assessment orders passed in Form GST DRC-07 which did not bear the signature of the Assessing Officer and held

ArticleGST Article

Section 75(12) Can Be Invoked Only for Admitted Self-Assessed Return Liabilities

byCA Bimal Jain

The Hon’ble Andhra Pradesh High Court in the case of M/s. Sona Enterprises held that recovery under Section 75(12) read with Section 79 of the CGST Act is permissible only where the registered person has clearly disclosed a tax liability in returns filed under Section 39 and such admitted liability remains unpaid, and that the said recovery mechanism cannot be invoked where the Revenue alleges wrong usage of input tax credit, which must be addressed only through adjudication under Sections 73 or 74.

ArticleGST Article

GST assessment against deceased registrant invalid, rather Fresh assessment required involving legal representative

byCA Bimal Jain

The Hon’ble Andhra Pradesh High Court in the case of Baratam Satish v. The Joint Commissioner of Central Tax & Ors. [Writ Petition No. 6029 of 2025, order dated December 24, 2025] held that assessments and other proceedings can only be initiated against persons who are living and that proceedings against a deceased person would not be valid, and that where Section 93 of the CGST Act enables recovery of dues of a deceased person

ArticleGST Article

GST registration amendment/cancellation proceedings must recognize legal consequence of CIRP and treat new management as distinct entity

byCA Bimal Jain

The Hon’ble High Court of Andhra Pradesh in the case of R K I Builders Private Limited v. The Superintendent of Central Taxes [WRIT PETITION NO: 32994/2025, order dated December 17, 2025] held that rejection of amendment application for GST registration (FORM GST REG-05) and suo motu cancellation of registration (FORM GST REG-19) ordered against the Petitioner are unsustainable where the Petitioner underwent Corporate Insolvency Resolution Process (CIRP), pursuant to which a new management was installed by NCLT orders and registration was restored.