#GST assessment

Andhra Pradesh High Court holds that GST assessment orders uploaded only on the portal without direct SMS/email alerts violate principles of natural justice. The court set aside ex-parte orders and directed re-adjudication with proper service, emphasizing that digital uploads alone do not constitute valid notice under Section 169 of the GST Act. Taxpayers and authorities must ensure compliance with direct notification requirements to avoid legal challenges.

The Andhra Pradesh High Court has struck down a single GST assessment order spanning four financial years, holding that each tax period requires a separate proceeding under Sections 73 and 74. This ruling protects businesses from coercive, bundled assessments and reinforces the statutory requirement for year-specific scrutiny, impacting all taxpayers subject to retrospective GST audits.

The Andhra Pradesh High Court has ruled that a GST assessment under Section 62 is void if the taxpayer files the pending GSTR-3B return before the assessment order is served, rendering any bank attachments or recovery actions unlawful. This protects compliant taxpayers from coercive enforcement when they cure defaults proactively, establishing a vital procedural safeguard against arbitrary tax recovery.