The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot be validly conducted against a deceased person. It ruled that fresh assessment must involve the legal representative, with recovery limited to the estate.
Reversal ordered due to cancelled registration was set aside once the cancellation itself was undone. The ruling reaffirmed the linkage between valid cancellation and ITC reversal.
The court held that directors cannot be made liable for company tax dues without specifying gross negligence or breach of duty. Bank account attachments were set aside for non-compliance with statutory conditions.
The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher rate levy on road works and directed reassessment after considering the public road certificate.
The court ruled that a single assessment covering several tax periods violates GST provisions. Orders were set aside with liberty to initiate fresh, year-wise proceedings.
High Court held that goods and conveyance detained under GST must be released once penalty is paid, where authorities failed to initiate confiscation after statutory period. Mere delay in payment did not justify continued detention.
The High Court quashed a penalty show cause notice issued under Section 122, holding that jurisdiction cannot be assumed merely on the basis of a general notification. Fresh proceedings were permitted in accordance with law.
Andhra Pradesh High Court held that State becomes liable to compensation on account of theft of seized silver and cash which was carried out in the police station. Accordingly, the writ petition is allowed.
Andhra Pradesh High Court held that supply of electricity by petitioner to Power Trading Corporation of India is not export supply of goods and hence refund is not admissible. However, directed to claim refund of ITC relating to supply of electricity directly to Bangladesh Power Development Board.
Andhra Pradesh held that neither the State Legislature nor the Central Legislature would have power, to levy tax on the sale of goods made beyond the territorial waters of India. Accordingly, writ petition disposed of setting aside the assessment orders and remanded the matter back.
