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The Hon’ble Andhra Pradesh High Court in the case Avexa Corporation (P.) Ltd. order passed is not valid when no proper time granted to Assessee for collecting relevant document due to GST registration cancellation as the demand order was passed just after the revocation of GST registration cancellation, for gathering of documents.
HC directed to hear electronically filed appeal within prescribed time despite later submission of physical copies
HC imposed cost of Rs. 50,000 on assessee for filing writ petition without clean hands
The Hon’ble Andhra Pradesh High Court, in the case of M/s Reddy Enterprises held that the appeal filed beyond condonable period after disposal of the writ petition in favour of the Petitioner by granting relief of setting aside of order subject to certain conditions is not maintainable. However, a alternate view has arisen wherein the Hon’ble High Court has relied upon the judgment of the Hon’ble Supreme Court and stated that “the period from the date of filing of the writ petition and the date on which it was dismissed as not entertained should have been excluded, in terms of Section 14 of the Limitation Act.” as in the said case the writ petition was dismissed on account of availment of alternate remedy of appeal.
The Hon’ble Andhra Pradesh High Court in Somaprasanth Karampudi remanded the writ petition and held that physical notices sent to the Petitioner being returned with noting “Left”, should have been sufficient for the Respondent to take steps to ascertain whereabouts of the Petitioner and to serve notices at such address.
The Hon’ble Andhra Pradesh High Court in Sai Manikanta Electrical Contractors set aside the assessment order’s proceedings due to the absence of DIN which was mandatory vide Circular No. 122/41/2019-GST dated November 05, 2019 and Government of Andhra Pradesh, in Circular No. 02 of 2022 dated August 01, 2022. However, the Hon’ble Court granted liberty to the Department to proceed in accordance with law.
Any communication without a DIN is deemed invalid and considered as never issued as per Circular No. 122/41/2019-GST dated 05.11.2019
The Honorable Andhra Pradesh High Court in the case of Raghavaiah Thelapalli allowed the writ petition and set aside the order cancelling GST registration on the ground that the person was not granted the proper opportunity to file the reply against the Show Cause Notice issued.
GST Proceedings are invalid without Document Identification Number (DIN)
The Hon’ble High Court of Andhra Pradesh in the case of M/s. Fluentgrid Limited held that it is the ‘due date’ and not the ‘actual date’ of filing of returns which is relevant for limitation purposes, and directed that no coercive action would be taken till the next date of hearing.