Andhra Pradesh High Court held that notification no. 20 of 2003 dated 20.07.2023 prohibiting export of Non-Basmati White Rice cannot have the retrospective effect. The said notification shall have prospective effect only.
Andhra Pradesh High Court held that writ petition against order cancelling GST registration is not maintainable due to availability of alternative remedy in form of either filing a petition u/s 30 of GST Act or filing an appeal.
Andhra Pradesh High Court dismissed the writ petition on account of availability of alternative remedy to challenge the order cancelling GST registration.
Read the full judgment of Andhra Pradesh High Court on Reddy Enterprises vs. Appellate Authority. Analysis of abuse of process in CGST Act appeal after writ petition.
The Andhra Pradesh High Court invalidates GST proceedings initiated without a Document Identification Number (DIN), aligning with CBDT Circulars. Learn more about the ruling.
Explore whether sumptuary allowances for judicial officers are exempt from income tax. Analysis includes relevant laws, judicial interpretations, and implications under the Income Tax Act.
Andhra Pradesh High Court grants anticipatory bail in a GST ITC fraud case, emphasizing that mere apprehension of evidence tampering isn’t grounds to refuse bail.
Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Section 278AA of the Income Tax Act.
The Andhra Pradesh HC ruled that CGST proceedings initiated without providing a hearing opportunity are invalid, reinforcing the importance of due process under Section 129 of the CGST Act.
Read the full judgment of Sai Manikanta Electrical Contractors Vs Deputy Commissioner, Andhra Pradesh High Court. Learn why GST proceedings without DIN are deemed invalid.
