Andhra Pradesh HC directs issuance of GST order in English, as petitioner was not conversant with Hindi, impacting appeal preparation.
Andhra Pradesh High Court held that service of appellate order u/s. 107 of the CGST Act, 2017 passed by the Commissioner (Appeals) in the state of Andhra Pradesh should be in both English and Hindi. Passing of such order in only Hindi language is not permissible.
Andhra Pradesh HC quashes GST demand order in Form GST DRC-07 due to non-adherence to 30-day response period prescribed under Section 61 of CGST Act 2017
Andhra Pradesh High Court held that show cause notice proposing confiscation of goods failed to contain specific reason for confiscation. Further, order relating to confiscation of goods didn’t mentioned DIN. Accordingly, order set aside and matter remanded back.
It is the case of the petitioner that this e-mail order was not received by the petitioner, in as much as the e-mail ID to which the order had been sent, had become inactive and was not being used by the petitioner.
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.
