Nannapaneni Krishnamurthy Vs State of Andhra Pradesh (Andhra Pradesh High Court) The petition was filed under Section 482 of the Cr.P.C. seeking quashing of the investigation and proceedings against the petitioners, who are accused Nos. 12 and 13 in Crime No. 8 of 2021 registered at the CID Police Station, Amaravathi, Mangalagiri. The case involves […]
The Andhra Pradesh High Court invalidated GST assessments where notices under Rule 142(1A) were not issued before assessment, emphasizing mandatory compliance prior to Oct 2020.
Andhra Pradesh High Court ruled that a single, composite GST show cause notice or assessment order covering multiple financial years is impermissible under the GST Act. The court set aside the orders and directed authorities to initiate fresh, year-specific proceedings.
The Court directed tax authorities to share material forming the basis of a ₹1.79 crore GST demand with the petitioner, citing violation of natural justice if withheld.
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.
