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Telangana HC: Interest on Delayed ITC Refund Accrues Automatically, Deems Provision Beneficial Legislation.
Qualcom India Pvt Ltd vs Deputy Commissioner (ST)(FAC) and Ors.
(2024) TaxCorp(IDT) 8883 (HC-AP)
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HC - Andhra Pradesh High Court Restrains Coercive Steps Against Puneeth Kothapa in GST Evasion Case.
Puneet Kothapa vs. The State of Andhra Pradesh
(2024) TaxCorp(IDT) 8780 (HC-AP)
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HC - Taxpayer's Pre-SCN Tax Payment Deemed Conclusion of GST Proceedings, Rules Telangana HC.
Rays Power Infra Pvt Ltd vs. Superintendent of Central Tax
(2024) TaxCorp(IDT) 8725 (HC-AP)
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HC - Telangana HC Quashes Mechanically Issued Show Cause Notice Under GST Act.
Glaxosmithkline Consumer Health Care Ltd vs. The Deputy Commissioner (State Tax)
(2024) TaxCorp(IDT) 8614 (HC-AP)
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Andhra Pradesh High Court Denies SEZ Units Exemption from GST Compensation Cess
Maithan Alloys Ltd vs UOI
(2023) TaxCorp(IDT) 8457 (HC-AP)
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HC - Telangana HC Reinstates GST Registration Cancelled Amid COVID-19 Lockdown, Criticizes Post-Decisional Hearing.
DNC Infrastructure Pvt. ltd. vs. The Superintendent
(2023) TaxCorp(IDT) 8445 (HC-AP)
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HC - Andhra Pradesh HC Rules Unsigned CGST Order Invalid and Unenforceable.
SRK Enterprises vs. Assistant Commissioner & Ors
(2023) TaxCorp(IDT) 8319 (HC-AP)
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HC - Telangana High Court Overturns AC's Decision on GST Interest Recovery, Upholds Specific Judicial Directive to Commissioner.
Bhumana Ramachandra Reddy vs UOI
(2023) TaxCorp(IDT) 8236 (HC-AP)
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HC - GST Applicable on Affiliation and Inspection Fees: A Definitive Ruling from Telangana High Court.
Care College of Nursing and others vs. Kaloji Narayana Rao University of Health Sciences and Ors.
(2023) TaxCorp(IDT) 8235 (HC-AP)
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HC - Shared Business Address Insufficient for GST Fraud Allegations: Andhra Pradesh HC.
Sakthi Steel Industries India Pvt Ltd vs Appellate Additional Commissioner
(2023) TaxCorp(IDT) 8123 (HC-AP)
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HC - Andhra Pradesh HC on GST Rate for Mango Pulp.
Shri Varsha Foods Products India Pvt Ltd vs Assistant Commissioner (ST).
(2023) TaxCorp(IDT) 8064 (HC-AP)
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HC - Andhra Pradesh HC Rules Revenue Cannot Confiscate Owner's Goods/Vehicle by Questioning Consignor's Legitimacy without initiating proceedings under section 130 of the CGST Act, 2017 against the owner/s of goods and vehicle.
Arhaan Ferrous and Non-Ferrous Solutions Pvt Ltd vs Dy Assistant Commissioner-1 (ST).
(2023) TaxCorp(IDT) 8011 (HC-AP)
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HC - Bank Account Freeze as Relevant Ground for Delay Condonation in Appeal Filing.
S A Iron and Metal vs. The Assistant Commissioner & Ors
(2023) TaxCorp(IDT) 7906 (HC-AP)
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HC - Upholding Validity of Time-Limit for ITC as prescribed u/s 16(4) of APGST Act/CGST Act, 2017 is not violative of Articles 14, 19(1)(g) and 300-A of Constitution of India; Late-Fee Return Not a Basis for Claiming ITC.
Thirumalakonda Plywoods vs. The Assistant Commissioner – State Tax
(2023) TaxCorp(IDT) 7838 (HC-AP)
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Since at that stage no action was contemplated to inspect the premises of the assessee or to search and seize any goods or books of accounts as contemplated under Section 67 of the Act. As such, no authorization is required by the V&E Department Officer.
Sudhakar Traders vs. The State of Andhra Pradesh
(2023) TaxCorp(IDT) 7520 (HC-AP)
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Revenue is directed to pass appropriate order after affording a reasonable opportunity of hearing to the assessee while passing fresh order on remand.
Southern Enterprises vs. Appellate Joint Commissioner ST
(2023) TaxCorp(IDT) 7268 (HC-AP)
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Authorities are restrained from taking any coercive steps until adjudication of appeal before Appellate Authority.
Sterling and Wilson Pvt Ltd vs. The Joint Commissioner
(2023) TaxCorp(IDT) 7085 (HC-AP)
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Authority may after examining the application and records called for and after hearing the assessee or his authorized representative, by order, either admit or reject the application.
Master Minds vs. Appellate Authority for Advance Ruling GST
(2023) TaxCorp(IDT) 7079 (HC-AP)
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Officer, who is competent to pass assessment under SGST, is also competent to assess the case of the assessee under IGST Act and neither IGST nor CGST Act, anywhere prohibit making a single assessment under both the enactments.
BAMSM Constructions Vs The Deputy Assistant Commissioner (ST)
(2022) TaxCorp(IDT) 6969 (HC-AP)
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Both SCN and order for cancellation of registration are not clear enough to understand the mind of the issuing authority.
S A Traders vs. The Goods and Service Tax Officer
(2022) TaxCorp(IDT) 6942 (HC-AP)
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