The Andhra Pradesh High Court held that TTD qualifies as both a Governmental Authority and Governmental Entity under GST notifications. Assessment and appellate orders denying concessional GST benefits were set aside and remanded for fresh consideration.
In a commercial suit regarding specific performance, High Court had allowed a Civil Revision Petition by setting aside the order of the Special Judge for Commercial Disputes that had rejected the plaintiffs’ application to file additional documents.
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violates Sections 73 and 74 of the GST Act. The matter was remanded for separate assessment proceedings for each assessment year.
The Andhra Pradesh High Court refused to quash summons issued under Section 131(1A) of the Income Tax Act, holding that allegations of mala fide conduct were unsupported by evidence. The Court ruled that statutory investigation based on a Tax Evasion Petition could not be invalidated on speculative claims.
The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessment order becomes final and remains unpaid. The Court ruled that no separate pre-recovery notice to the dealer is required under the provision.
Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act and remanded the matter for separate year-wise proceedings.
The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed GSTR-3B returns along with applicable late fees. Bank attachments based on those orders were also set aside.
The Andhra Pradesh High Court held that a GST assessment order issued under Section 62 stood automatically withdrawn after the taxpayer filed pending returns with tax, interest, and late fee.
The High Court ruled that refund claims arising from unconstitutional GST levies are not restricted by the limitation provisions under Section 54 of the GST Act. Interest at 6% was directed from the date of tax payment till refund.
The Andhra Pradesh High Court held that an Insurance Company cannot avoid liability without producing evidence showing absence of a valid driving licence. The Court also upheld compensation based on gross salary and enhanced amounts under conventional heads.
