Andhra Pradesh High Court sets aside SD Exports’ GST assessment orders due to missing signature and DIN, remanding for fresh proceedings.
Andhra Pradesh High Court rules on GST penalties, emphasizing willful suppression of facts under Section 74 of the CGST Act in Sriba Nirman Company case.
Andhra Pradesh High Court held that rule 86A of the Central Goods and Services Tax Rules permits blocking of credit which has been wrongfully utilized, whether it is actually available in the credit ledger or not. Thus, writ petition dismissed.
Andhra Pradesh HC reviews GST classification of flavoured milk, ruling on tax disputes involving tariff headings 0402 and 2202.
Andhra Pradesh HC invalidates GST assessment order due to lack of assessing officer’s signature, directing fresh assessment with proper procedure.
Andhra Pradesh HC rules on ITC entitlement under Circular 237/31/2024-GST for Vasavi Agencies, addressing procedural compliance under CGST.
Andhra Pradesh HC stays ICAI decision to remove a Chartered Accountant accused of fake GST invoicing, providing interim relief pending statutory appeal.
Andhra Pradesh High Court held the supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Accordingly, appeal allowed GST @5% is leviable on the same.
Andhra Pradesh High Court allows refund of TDS in electronic cash ledger, remanding the matter for reconsideration based on CBIC’s 2021 circular.
Assessee, had filed an Insolvency Petition under section 10 of the Provisional Insolvency Act, seeking to be declared insolvent due to heavy business losses incurred in his tobacco trade.
