The Court ruled that GST authorities cannot simultaneously act under both Sections 129 and 130 and directed the officer to specify the chosen route within two days.
Andhra Pradesh High Court directed re-credit of ₹16.48 lakh after finding GST dues were wrongly recovered from petitioners unrelated to the defaulting firm.
Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC circular precedents.
The Andhra Pradesh High Court set aside a GST cancellation order, ruling that the retrospective cancellation date was invalid as the show-cause notice failed to explicitly propose it.
The Andhra Pradesh High Court definitively ruled that Jurisdictional Assessing Officers (JAOs) lack the authority to issue reassessment notices (u/s 148A/148) after the Faceless Assessment Scheme (Section 151A) was notified in 2022. The court quashed the notices and orders, establishing that the faceless mechanism is the exclusive forum for initiating reassessment proceedings.
The Andhra Pradesh High Court set aside a GST show-cause notice and assessment order, ruling them invalid due to the mandatory absence of a DIN. The Tax Department must conduct a fresh assessment after assigning a DIN.
The Andhra Pradesh High Court quashed GST assessment orders issued under Section 62 against Pushpa Decors after the required returns were subsequently filed. The court affirmed the assessment is deemed withdrawn under Section 62(2).
The Andhra Pradesh High Court condoned delay in a GST appeal, citing the petitioner’s illness as sufficient cause, and directed the appellate authority to hear the case on merits.
The Andhra Pradesh High Court disposed of the writ petition by Midsea International, which challenged a customs summons and the detention of a perishable consignment. The Court ordered the authorities to consider the petitioner’s explanation to the show-cause notice and pass a final order within two weeks
Observing that the revisional authority failed to properly assess the taxpayer’s material in the ₹3.6 crore case, the High Court directed a fresh decision after full consideration.
