Andhra Pradesh High Court strikes down GST circular, enabling edible oil manufacturers to claim inverted duty structure refunds for periods prior to July 18, 2022.
Andhra Pradesh HC allows petitioners summoned in GST evasion probe to have advocate present during examination, citing apprehensions of coercive methods.
Andhra Pradesh High Court held that manufacturer of soft drinks are eligible for Input Tax Credit (ITC) on purchase of refrigerators, coolers and deep freezers in terms of rule 20(2) of the AP VAT Rules, 2005. Accordingly, tax revision case partly allowed.
Sale of liquid carbon dioxide was liable to be taxed at 5% as Heading No.2811 21 specifically mentioned carbon dioxide, it may however be noted that there was no qualification that carbon dioxide should be in a gaseous form.
AP High Court rules non-territorial tax officers need separate authorisations for audit & assessment, setting aside orders for lack of mandates.
Andhra Pradesh HC sets aside GST assessment order for Satyanarayana Medical Distributors, citing procedural flaws and violation of natural justice.
Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provisions.
Andhra Pradesh High Court quashes GST assessment order lacking DIN and signature. Re-assessment permitted with proper procedure.
Andhra Pradesh High Court rules on GST rate for flavored milk, classifying it under Tariff Heading 0402 9990, at 5% total GST
Andhra HC voided a GST assessment order due to the absence of the assessing officer’s signature, following prior rulings on similar defects.
