The Andhra Pradesh High Court has ruled GST assessment orders lacking the Assessing Officer’s signature and a Document Identification Number (DIN) are invalid.
Andhra Pradesh High Court rules GST notices issued in the name of a deceased assessee are not validly served on legal heirs, setting aside a demand and remanding the case for proper notice.
The Andhra Pradesh High Court has set aside a GST assessment order against Andhra Cotton Stores for the absence of a Document Identification Number (DIN), allowing fresh proceedings.
The Andhra Pradesh High Court has set aside a GST assessment order against K. L. R. Constructions due to the absence of the assessing officer’s signature, allowing fresh proceedings.
The Andhra Pradesh High Court ruled that GST confiscation under Section 130 requires prior completion of Section 129 proceedings, citing lack of clear reasons for seizure.
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.
