Koperla Vijaya Bhaskar Vs Deputy Assistant Commissioner ST II (Andhra Pradesh High court)
Date: February 22, 2026
Subject Matter
Writ Petition Challenging Rectification Orders Dismissed for Untouched Assessment Order and Disputed Facts
Summary
The High Court dismissed the writ petition challenging rectification orders. The dismissal was primarily due to the petitioner's failure to challenge the initial assessment order, the involvement of disputed questions of fact unsuited for writ jurisd…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 1. The petitioner is a registered dealer under Goods and Service Tax Act, having engaged in the business of providing man power services to APSPDCL for the work of continuous spot electricity billing in specified areas. Pursuant to inspection conducted by the 2 nd respondent, the petitioner was directed to submit all the books of account…