Andhra Pradesh High Court held that parallel proceedings for the same periods of the assessment amounts to double taxation and the same is impermissible in law. Accordingly, writ petition is allowed and assessment order set aside.
Andhra Pradesh High Court held that petition cannot be entertained since the inordinate delay, in approaching the court, has not been satisfactorily explained. Accordingly, writ in GST matter dismissed.
The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of a mandatory Document Identification Number (DIN) invalidates the notice.
The Andhra Pradesh High Court, in the case of N.Srinivasa Rao vs. State of Andhra Pradesh, directed authorities to consider a petitioner for promotion despite a pending departmental inquiry, citing administrative timelines for such proceedings.
Andhra Pradesh High Court held that revision order passed beyond time prescribed under section 108(2) of the AP GST Act, 2017 is barred by limitation. Further, extension of limitation granted during COVID is available to litigants and not to the authorities.
Andhra Pradesh High Court held that non-mentioning of Document Identification Number [DIN] in show cause notice uploaded on GST portal requires quashing of show cause notice. Accordingly, writ disposed of.
AP High Court rules GST refund claims on ocean freight valid beyond 2-year limit, citing Mohit Minerals case’s retrospective effect.
The Andhra Pradesh High Court ruled that a best judgment assessment is deemed withdrawn when the taxpayer files returns, and any recovery based on the withdrawn order is illegal.
Andhra Pradesh High Court held that GST is not leviable on ocean freight charges, accordingly, refund of GST paid on ocean freight cannot be denied by applying period of limitation since payment of money cannot be treated as payment of tax.
Andhra Pradesh High Court allows Mahavir Auto Diagnostics to avail transitional credit, ruling against the rejection of their Tran-3 Form due to a technical glitch.
