Andhra Pradesh High Court held that non-mentioning of Document Identification Number [DIN] in show cause notice uploaded on GST portal requires quashing of show cause notice. Accordingly, writ disposed of.
AP High Court rules GST refund claims on ocean freight valid beyond 2-year limit, citing Mohit Minerals case’s retrospective effect.
The Andhra Pradesh High Court ruled that a best judgment assessment is deemed withdrawn when the taxpayer files returns, and any recovery based on the withdrawn order is illegal.
Andhra Pradesh High Court held that GST is not leviable on ocean freight charges, accordingly, refund of GST paid on ocean freight cannot be denied by applying period of limitation since payment of money cannot be treated as payment of tax.
Andhra Pradesh High Court allows Mahavir Auto Diagnostics to avail transitional credit, ruling against the rejection of their Tran-3 Form due to a technical glitch.
The Andhra Pradesh High Court has set aside an order rejecting FedEx’s GST refund claim. The court remanded the case, citing a lack of natural justice and the right to present additional evidence.
Andhra Pradesh High Court rules unsigned tax orders are invalid, directing authorities to ensure manual or digital signatures before uploading.
Andhra Pradesh High Court quashes a tax order against Sri Srinivasa Enterprises, reaffirming that unsigned orders are legally invalid, citing established judicial precedents.
Andhra Pradesh High Court quashes a tax order against Sravankumar Blasting Works, citing the absence of the authority’s signature and reaffirming legal precedents.
Andhra Pradesh High Court held that amendment to Section 3 and Section 7 of the A.P. Electricity Duty Act, 1939 being within the purview of the main Act and hence assent of Hon’ble President of India not required.
