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Landmark Rulings

AP High Court — GST

150 rulings

  1. AP High Court · 24 Feb 2026
    Andhra Pradesh High Court Bars GST Officials at Check Posts from Seizing Goods on Valuation Disputes; Directs Release of Goods Citing Jurisdictional and Procedural Lapses

    Golden Traders and Others Vs The Deputy Assistant Commissioner Of State Tax and Others

    (2026) TaxCorp(IDT) 12037 (HC-AP)

  2. AP High Court · 18 Feb 2026
    Andhra Pradesh High Court Invalidates Single Show Cause Notice Covering Multiple Financial Years: Independent SCNs Mandated for Each Assessment Period

    Uber India Systems Private Limited v. Deputy Commissioner of Central Tax & Anr.

    (2026) TaxCorp(IDT) 12003 (HC-AP)

  3. AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Orders Reassessment of GST Rate on Industrial Area Road Works; Sets Aside 18% Levy Citing Local Authority Certification

    RK Infracorp Pvt Ltd Vs Assistant Commissioner State Tax & Ors.

    (2026) TaxCorp(IDT) 11980 (HC-AP)

  4. AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Quashes IGST Refund Recovery Demands as Rule 96(10) Proceedings Lapse Without Saving Clause

    B V L Granites Vs. Additional Commissioner of Central Taxes & Ors.

    (2026) TaxCorp(IDT) 11973 (HC-AP)

  5. AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Declares Retrospective Application of Rule 89(5) Formula Amendment for Inverted Duty Structure Refunds, Orders Reconsideration of Rejected ITC Claims

    AWL Agri Business Ltd Vs. The Joint Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 11972 (HC-AP)

  6. AP High Court · 12 Feb 2026
    Andhra Pradesh High Court Establishes Mud Engineering Contracts as Composite Supply under GST Law: Goods and Services Found Inseparable in Oil India Project

    Halliburton Offshore Services Inc vs UOI & ors

    (2026) TaxCorp(IDT) 11966 (HC-AP)

  7. AP High Court · 04 Feb 2026
    Telangana High Court Sets Aside Denial of GST Refund on Export of IT Services: Absence of Clear Findings on Intermediary Status Under IGST Act

    Virtusa Systems (India) Private Limited v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11947 (HC-AP)

  8. AP High Court · 03 Feb 2026
    Andhra Pradesh High Court Invalidates Bank Attachment for ITC-Related Interest Recovery Without Prior Adjudication Under GST Law

    Sona Enterprises v. Assistant Commissioner of Central Tax & Anr.

    (2026) TaxCorp(IDT) 11944 (HC-AP) · Section 75(12)

  9. AP High Court · 02 Feb 2026
    Andhra Pradesh High Court Rules Transfer of R&D Unit as Going Concern Not Taxable Supply Under GST, Allows ITC Transfer to Transferee Unit

    Shilpa Medicare Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 11943 (HC-AP)

  10. AP High Court · 14 Jan 2026
    Telangana High Court Strikes Down Mandatory Monthly ITC Distribution Rule as Ultra Vires CGST Act; Audit Show Cause Notice Quashed

    BirlaNu Ltd Vs Union of India and 3 others

    (2026) TaxCorp(IDT) 11921 (HC-AP)

  11. AP High Court · 20 Jan 2026
    Telangana High Court Stays Central GST Proceedings Pending Finalization of State Tax Appeal on Identical ITC Dispute

    Aarush Enterprises Vs. The Assistant Commissioner of Central Tax

    (2026) TaxCorp(IDT) 11891 (HC-AP)

  12. AP High Court · 02 Jan 2026
    Andhra Pradesh High Court Invalidates GST Assessment Order for Lack of Signature, Citing Fundamental Defect in Proceedings

    D. Bhuvaneswara Reddy Vs. Assistant Commissioner & Ors.

    (2026) TaxCorp(IDT) 11879 (HC-AP)

  13. AP High Court · 02 Jan 2026
    AP High Court Nullifies GST Registration Cancellation Post-CIRP, Orders Fresh Consideration of Amendment Request Based on New Management

    R K I Builders Private Limited Vs. The Superintendent of Central Taxes

    (2026) TaxCorp(IDT) 11878 (HC-AP)

  14. AP High Court · 02 Jan 2026
    Andhra Pradesh High Court Upholds GST Liability Disclosed in GSTR-1 Despite Non-Receipt of Consideration: Petition Dismissed Over Non-Filing of GSTR-3B and Failure to Challenge Registration Cancellation

    O and G Skills India Private Limited Vs. The Deputy Commissioner of Central Tax, CGST

    (2026) TaxCorp(IDT) 11877 (HC-AP)

  15. AP High Court · 09 Jan 2026
    Assessment Proceedings Cannot Be Initiated Against Deceased Taxpayer; Andhra Pradesh High Court Mandates Fresh Assessment with Legal Representative Involvement

    Baratam Satish Vs. The Joint Commissioner of Central Tax

    (2026) TaxCorp(IDT) 11876 (HC-AP)

  16. AP High Court · 07 Jan 2026
    Andhra Pradesh High Court Directs State to Compensate for Loss of Confiscated Silver Due to Police Negligence, Rejects Sovereign Immunity Defense

    G R M Jewellers Vs. The Assistant Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 11869 (HC-AP)

  17. AP High Court · 01 Jan 2026
    Andhra Pradesh High Court Rules Supply of Electricity via Trading Intermediary Not an Export: Refund of ITC on Indirect Power Supply to Bangladesh Denied

    SEIL Energy India Limited (formerly Sembcorp Energy India Limited) v. Principal Commissioner of Central Tax, Guntur & anr.

    (2025) TaxCorp(IDT) 11857 (HC-AP)

  18. AP High Court · 17 Dec 2025
    AP High Court Exempts Chit Fund Foremen from GST on Interest and Penalty Collected for Subscriber Defaults

    Ushabala Chits Private Limited vs The Commissionner Of State Tax & Ors

    (2025) TaxCorp(IDT) 11840 (HC-AP)

  19. AP High Court · 17 Dec 2025
    Telangana High Court Remands Cess Refund Dispute on Exported Pharma Goods for Fresh Adjudication in Light of Recent Judicial Precedents

    Aurobindo Pharma Ltd vs State of Telangana

    (2025) TaxCorp(IDT) 11826 (HC-AP)

  20. AP High Court · 09 Dec 2025
    Andhra Pradesh High Court Holds: GST Best Judgment Assessments Under Section 62 Automatically Withdrawn Upon Subsequent Return Filing With Late Fee

    Indubaala Enterprises LLP vs Deputy Commissioner

    (2025) TaxCorp(IDT) 11801 (HC-AP)

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