Andhra Pradesh High Court held that this Writ Petition is disposed of relegating the petitioner to the alternative remedy of appeal provided under the GST Act. Accordingly, writ disposed of with direction to prefer appeal before appellate authority.
Andhra Pradesh High Court held that since services by way of renting of residential dwelling for use as residents is exempted from payment of GST, GST already paid is to be refunded back without considering period of limitation. Thus, writ petition is allowed.
The Andhra Pradesh High Court allowed the petition of R K I Builders Private Limited, setting aside the retrospective cancellation of its GST registration from 01.07.2017.
The Andhra Pradesh High Court ruled that a GST assessment order is invalid and can be challenged if it lacks a Document Identification Number (DIN), even after an appeal is rejected.
Andhra Pradesh High Court held that 5th Proviso to Rule 27(1) of the Special Economic Zone Rules, 2006 imposing export duty on supplies from Domestic Tariff Area [DTA] to Special Economic Zone [SEZ] is ultra vires. Accordingly, the proviso is struck down and petition is allowed.
The Andhra Pradesh High Court has invalidated GST assessment orders against RCC Engineering due to the absence of the assessing officer’s signature. The decision relies on judicial precedent.
Andhra Pradesh High Court held that attachment of bank account and retention of fund by the authorities after payment of 10% of the disputed tax amount i.e. after pre-deposit u/s. 107 of the GST Act is not justifiable. Accordingly, writ petition disposed of.
Andhra Pradesh High Court held that single GST show cause notice cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached.
The Andhra Pradesh High Court has set aside a GST penalty order for lacking a signature, stating an unsigned notice is invalid regardless of a taxpayer’s delay in challenging it.
Andhra Pradesh HC held that rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. Accordingly, writ petition is disposed of with liberty to the 1st respondent to conduct fresh assessment.
