The Court refused to entertain a writ petition challenging rectification orders under Section 161, holding that the petitioner must pursue the statutory appellate remedy instead of invoking Article 226.
The High Court held that penalty under Section 271D cannot be levied without the Assessing Officer recording satisfaction regarding violation of Section 269SS. In the absence of such finding in the assessment order, the penalty was set aside.
The Andhra Pradesh High Court held that materials supplied free of cost by service recipients cannot be added to taxable value. The ruling quashed GST demand on cement and other inputs provided without consideration.
The Court ruled that issuing a common notice for different financial years violates established precedent, though fresh action may be taken in accordance with law.
The High Court ruled that mud engineering services and related chemicals supplied under a drilling contract are naturally bundled and constitute a composite supply under GST. Separate invoicing does not alter the integrated nature of the contract.
The High Court dismissed the petition challenging GST assessment orders due to unexplained delay. It held that lack of timely action bars relief under writ jurisdiction.
The High Court ruled that the amended refund formula under Rule 89(5) is clarificatory and applies retrospectively. Earlier rejection and appellate orders were quashed and the matter remanded for fresh consideration.
The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence of an auto-generated reference number defeated claims of invalid DIN and unsigned notices.
Andhra Pradesh High Court held that transfer of entire R&D unit as a going concern, including the assets and liabilities, is sale of business and not sale/supply of individual goods under GST. Accordingly, the writ petition is disposed of.
The High Court examined whether delay beyond the limit prescribed under GST law could be condoned. It held that appeals filed after the maximum period under Section 107 are not maintainable.
