Andhra Pradesh High Court rules that a notice under Rule 142(1)(A) of CGST Rules must be issued before a proper show-cause notice and assessment order.
Andhra Pradesh High Court sets aside GST assessment order against Teju Granites due to missing signature and DIN, allowing fresh assessment.
Andhra HC nullifies GST assessment due to missing DIN, citing Supreme Court precedent. New assessment allowed with DIN, excluding delay period.
Andhra Pradesh High Court held that notification no. 9 of 2022, Central Tax (Rate) is effective only from 18.07.2022 and hence refund on account of inverted duty structure is admissible for period prior to 18.07.2022 and restricted for period after 18.07.2022.
Andhra Pradesh High Court sets aside GST assessment order against Paramount Footwear due to missing signature. Fresh assessment allowed with proper procedure.
Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CBIC guidelines.
Andhra Pradesh High Court invalidates GST order due to missing officer signature and DIN, citing precedent. Fresh assessment permitted under proper procedure.
AP High Court sets aside GST orders for missing officer’s signature and DIN. Fresh assessment allowed under GST Act, citing precedents and CBIC circulars.
AP High Court quashes GST assessment order against Knight Hawk Security due to missing DIN, allowing fresh assessment with due notice to the petitioner.
Andhra Pradesh High Court grants anticipatory bail to accused in UPI fraud, benami, and hawala transactions case. Court cites precedent in similar cases.
