"I am practicing Advocate before the Hon'ble High Court of Andhra Pradesh at Amaravati and Income-tax and VAT Appellate Tribunal at Visakhapatnam and also looking after the original work."
The court held that interest is payable when the actual refund is made after the statutory 90-day period, even if the refund order was passed earlier.
ITAT Visakhapatnam condones delay, allows Britg Foundation to rectify procedural error in 12AB registration application, emphasizing substantive rights over technical lapses.
ITAT Visakhapatnam quashes reassessment for AY 2015-16, holding Section 148 notice issued after 31.03.2022 as time-barred and beyond jurisdiction.
Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CBIC guidelines.
