The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessment order becomes final and remains unpaid. The Court ruled that no separate pre-recovery notice to the dealer is required under the provision.
Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act and remanded the matter for separate year-wise proceedings.
The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed GSTR-3B returns along with applicable late fees. Bank attachments based on those orders were also set aside.
The Andhra Pradesh High Court held that a GST assessment order issued under Section 62 stood automatically withdrawn after the taxpayer filed pending returns with tax, interest, and late fee.
The High Court ruled that refund claims arising from unconstitutional GST levies are not restricted by the limitation provisions under Section 54 of the GST Act. Interest at 6% was directed from the date of tax payment till refund.
The Andhra Pradesh High Court held that an Insurance Company cannot avoid liability without producing evidence showing absence of a valid driving licence. The Court also upheld compensation based on gross salary and enhanced amounts under conventional heads.
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act. The matter was remanded for separate assessment proceedings for each year.
The Andhra Pradesh High Court held that ITC claims for FY 2019-20 filed in October 2020 were valid because Section 16(5) extended the filing deadline up to 30.11.2021.
The Court held that affiliation and NOC issuance by universities are statutory duties, not business activities. Therefore, such fees cannot be treated as taxable supply under GST, and related assessment orders were set aside.
The court held that solar power system supplies must follow the statutory 70:30 valuation mechanism, rejecting full 18% taxation. It ruled that separate invoicing does not negate eligibility for concessional treatment.
