Pedda Masthan Enterprises Vs Assistant Commissioner ST (Andhra Pradesh High Court)
Date: January 30, 2026
Subject Matter
Writ Petition Challenging Assessment Order Dismissed for Laches; Digital Signatures Validated by RFN.
Summary
The writ petition challenging an assessment order and a summary order passed under the GST Act is dismissed by the High Court primarily due to the petitioner's unexplained delay (laches) in approaching the court. The Court also rejected the petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 1. The present writ petition is filed questioning the assessment order dt.28.10.2023 and summary order in DRC-07, dt.26.12.2024 passed by the 1 st respondent for the period from August, 2022 to February, 2023. 2. The petitioner is a registered dealer under Goods and Service Tax Act, 2017 and it engaged in the business of trading in ferro…