Section 75(12) Can Be Invoked Only for Admitted Self-Assessed Return Liabilities
The Hon’ble Andhra Pradesh High Court in the case of M/s. Sona Enterprises v. Assistant Commissioner of Central Tax & […]
Andhra Pradesh HC
Andhra High Court upholds GST order despite missing DIN on physical copy
The Andhra Pradesh High Court, in an order dated February 9, upheld a goods and services tax (GST) assessment order
GST registration amendment/cancellation proceedings must recognize legal consequence of CIRP and treat new management as distinct entity
The Hon’ble High Court of Andhra Pradesh in the case of R K I Builders Private Limited v. The Superintendent
GST assessment against deceased registrant invalid, rather Fresh assessment required involving legal representative
The Hon’ble Andhra Pradesh High Court in the case of Baratam Satish v. The Joint Commissioner of Central Tax &
2-year limitation period under Section 54 of the CGST Act not applicable to cases of refund of tax paid by mistake
The Hon’ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited v. Assistant Deputy Commissioner of
Absence of Document Identification Number (DIN) in GST orders makes it invalid but not void
The Hon’ble Andhra Pradesh High Court in the case of Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors.
Composite Assessment or Show Cause Notices for Multiple Years under the GST Act Are Impermissible
The Hon’ble Andhra Pradesh High Court in the case of S J Constructions v. The Assistant Commissioner and Others [W.P.
No attachment of bank account after statutory pre-deposit of 10% of the disputed tax demand under Section 107 of the GST Act
The Hon’ble Andhra Pradesh High Court in the case of Wingtech Mobile Communications India Pvt. Ltd. v. Deputy Commissioner &
No limitation period applicable on refund of IGST on Ocean Freight, as SC’ judgment of Mohit Minerals applicable retrospectively
The Hon’ble Andhra Pradesh High Court in the case of Louis Dreyfus Company Private Limited v. Union of India &
Issuance of SCN without DIN is non-est and invalid
The Hon’ble High Court of Andhra Pradesh in the case of Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. v.
