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Landmark Rulings

AP High Court — GST

150 rulings

  1. AP High Court · 23 Jul 2026
    Telangana High Court Nullifies GST Registration Cancellation Due to Mismatch Between Show Cause Notice and Order Grounds

    JK Technology vs Deputy State Tax Officer

    (2026) TaxCorp(IDT) 14594 (HC-AP)

  2. AP High Court · 06 Jul 2026
    Telangana High Court Invalidates GST Registration Cancellation: Order Based on New Grounds Not Raised in Show Cause Notice

    A.P. Enterprises Vs The Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12557 (HC-AP)

  3. AP High Court · 04 May 2026
    Andhra Pradesh High Court Invalidates Composite GST Assessment Spanning Multiple Years, Orders Year-wise Proceedings

    Sri Ganesh Steels and Cements vs The Additional Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 12537 (HC-AP)

  4. AP High Court · 22 Jun 2026
    Andhra Pradesh High Court Quashes Unsigned GST Assessment Orders: Absence of Assessing Officer’s Signature Ruled as Jurisdictional Defect, Orders Fresh Adjudication

    Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors & M/s GSN Granites v. Assistant Commissioner (ST) & Ors

    (2026) TaxCorp(IDT) 12489 (HC-AP)

  5. AP High Court · 15 Jun 2026
    Telangana High Court Dismisses Cognizant SEZ Unit’s Writ on Rs. 13.09 Crore IGST Refund for Group Health Insurance, Directs Resort to Statutory Appeal

    Cognizant Technology Solutions India Private Limited v. Assistant Commissioner of State Taxes & Ors.

    (2026) TaxCorp(IDT) 12451 (HC-AP)

  6. AP High Court · 07 May 2026
    Telangana High Court Upholds Dismissal of Writ Petition Against Show Cause Notice for GST Registration Cancellation, Emphasizes No Judicial Interference Prior to Adjudication

    K K Metal Works v. Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12377 (HC-AP)

  7. AP High Court · 05 May 2026
    Andhra Pradesh High Court Affirms Applicability of 70:30 GST Valuation for Solar EPC Contracts Despite Separate Invoicing

    Tata Power Renewable Energies Limited vs UOI & ors

    (2026) TaxCorp(IDT) 12370 (HC-AP)

  8. AP High Court · 29 Apr 2026
    Andhra Pradesh High Court Clarifies: Mere Cash Deposit in GST Ledger Not Equivalent to Tax Payment—Appropriation to Government Exchequer Essential

    Sona Enterprises vs The State of AP & Anr.

    (2026) TaxCorp(IDT) 12355 (HC-AP)

  9. AP High Court · 29 Apr 2026
    Andhra Pradesh High Court Quashes GST Demand on Affiliation and NOC Fees: Statutory Functions of Public Universities Held Not Taxable Services

    Jawaharlal Nehru Technological University Kakinada (JNTUK) vs Principal Commissioner of Central Tax

    (2026) TaxCorp(IDT) 12349 (HC-AP)

  10. AP High Court · 20 Apr 2026
    Andhra Pradesh High Court Remands Solar Power GST Assessment Over 70:30 Deemed Valuation, Directs Fresh Inquiry into Movability and Retrospective Application

    Mytrah Energy India Private Limited vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12311 (HC-AP)

  11. AP High Court · 17 Apr 2026
    Andhra Pradesh High Court Upholds Direct GST Recovery from Bank Accounts Post-Assessment, Clarifies No Prior Notice or Authorization Required under Section 79(1)(c)

    V.V.S. Enterprises vs. State of Andhra Pradesh & Ors.

    (2026) TaxCorp(IDT) 12303 (HC-AP)

  12. AP High Court · 16 Apr 2026
    Telangana High Court Mandates Separate GST DRC-07 Orders and Temporary Registration for Managing Director to Enable Statutory Appeal

    Bharat Kumar Agarwal v. Joint Commissioner (AE)

    (2026) TaxCorp(IDT) 12295 (HC-AP)

  13. AP High Court · 02 Apr 2026
    Andhra Pradesh High Court Restricts Transit State GST Officers from Detaining or Confiscating Goods under IGST Act in Interstate Movement

    Golden Traders & Ors. vs The Deputy Assistant Commissioner of State Tax & Anr.

    (2026) TaxCorp(IDT) 12255 (HC-AP)

  14. AP High Court · 25 Mar 2026
    Telangana High Court Upholds Legality of DGGI Arrest in ₹840 Crore GST Evasion Linked to Online Gaming Syndicate; CEO’s Writ Challenging Arrest Dismissed

    Rishi Nand Kishore Gupta vs Union of India

    (2026) TaxCorp(IDT) 12226 (HC-AP)

  15. AP High Court · 20 Mar 2026
    Telangana High Court Upholds Re-blocking of Electronic Credit Ledger Linked to Section 74 Proceedings; Stresses Full Disclosure in Writ Petitions

    Creative Enterprises vs The State of Telangana & Ors.

    (2026) TaxCorp(IDT) 12206 (HC-AP)

  16. AP High Court · 20 Mar 2026
    Telangana High Court Upholds Validity of GST Show Cause Notice on ITC Availment from Non-Existent Suppliers Despite Assessee’s Plea of Vagueness

    Trillion Lead Factory Private Limited v. Superintendent of Central Tax & Ors.

    (2026) TaxCorp(IDT) 12203 (HC-AP)

  17. AP High Court · 07 Mar 2026
    Telangana High Court Refuses Writ Jurisdiction in GST Penalty Dispute, Directs Assessee to GSTAT Following Tribunal Constitution

    Upakar Infra Projects Private Limited Vs. The Commissioner of Customs & Central Tax

    (2026) TaxCorp(IDT) 12157 (HC-AP)

  18. AP High Court · 06 Mar 2026
    Telangana High Court Orders Acceptance of Manual GST Revocation Application After Cancellation for Extended Non-Filing of Returns

    Srinivasa Service Station v. Deputy State Tax Officer & Ors

    (2026) TaxCorp(IDT) 12156 (HC-AP)

  19. AP High Court · 05 Mar 2026
    Andhra Pradesh High Court Quashes GST Refund Recovery Orders Post-Omission of Rule 96(10); Directs Reversal of Rs. 11.2 Crore Demand Against Exporter

    Krishna Sai Granites (india) Private Limited Vs The Joint Commissioner Of Central Taxes and Others

    (2026) TaxCorp(IDT) 12147 (HC-AP)

  20. AP High Court · 26 Feb 2026
    Telangana High Court Upholds Joint Commissioner’s Jurisdiction to Adjudicate and Levy Penalty on Fraudulent ITC and Fake Invoice Cases, Despite Timing of Circular

    Alokadci Holdings Pvt. Ltd. v. Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 12049 (HC-AP)

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