https://www.taxtmi.com/caselaws?id=431008 The AP HC dismissed a writ petition challenging an assessment order under Section 73 of the GST Act. The court held that the proper officer had valid authority to assess the case within his territorial jurisdiction despite arguments about authorization procedures. The HC found that prescribed procedures under Rule 142 were followed, including issuance of Form GST DRC-01A and providing opportunity for documentary evidence. The court ruled that a single assessment order for IGST, SGST and CGST was permissible as no legal provision prohibited such procedure and no prejudice was demonstrated. The petition was dismissed as factual disputes regarding tax liability fell outside the scope of Article 226 jurisdiction when appellate remedies were available. en-us Fri, 25 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431008 The AP HC dismissed a writ petition challenging an assessment order under Section 73 of the GST Act. The court held that the proper officer had valid authority to assess the case within his territorial jurisdiction despite arguments about authorization procedures. The HC found that prescribed procedures under Rule 142 were followed, including issuance of Form GST DRC-01A and providing opportunity for documentary evidence. The court ruled that a single assessment order for IGST, SGST and CGST was permissible as no legal provision prohibited such procedure and no prejudice was demonstrated. The petition was dismissed as factual disputes regarding tax liability fell outside the scope of Article 226 jurisdiction when appellate remedies were available. Case-Laws GST Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431008