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 […]
Andhra Pradesh HC
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.
Arunachal Pradesh tops in GST collections in India
Arunachal Pradesh in May 2025 achieved a remarkable 61.9% year-on-year growth in GST collections, the highest percentage increase among all
Refund claim of ITC on account of IDS prior to July18, 2022 is duly admissible
The Hon’ble Supreme Court in the case of Assistant Commissioner of Central Taxes v. Gemini Edibles and Fats India Ltd.
