Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST registration cancellation.
The Andhra Pradesh High Court rules that Sodium Bicarbonate and Magnesium Sulphate retain their chemical status and are taxable at 8%.
Andhra Pradesh HC grants real estate company a chance to revoke GST registration cancellation delayed due to insolvency proceedings. Deadline set for application.
Andhra Pradesh High Court held that usurping the jurisdiction of the disciplinary authority is impermissible. Thus, order is set aside and matter remitted back to the disciplinary authority for consideration.
Andhra Pradesh HC rules that filing REA for the prior month is valid for GST refund applications in the subsequent month, aligning with GST rules.
Andhra Pradesh High Court held that transfer of property cannot be declared as void by invoking provisions of section 81 of the Central Goods and Services Tax Act, 2017 unless there is a finding as to the nature of the transactions by competent authority.
Andhra Pradesh High Court held that levy of penalty under section 271D of the Income Tax Act untenable since AO didn’t record any satisfaction to the effect that provisions of section 269SS of the Income Tax Act are violated.
Andhra Pradesh High Court clarifies GST liability on annuity payments under the Hybrid Annuity Model, following CBIC circular on time of supply for National Highway projects.
Andhra Pradesh High Court held that continuation of order of attachment and Garnishee impermissible since petitioner has preferred an appeal against the assessment order and has paid 10% of the disputed tax as required under section 107 of the CGST Act.
Andhra Pradesh High Court upholds dismissal of GST appeals filed beyond statutory limits in Venkateswara Rao Kesanakurti vs. State of Andhra Pradesh.
