![GST Registration Cannot Be Cancelled Retrospectively Unless Specifically Mentioned in SCN: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090336-cbic-instructions-gst-registration-applications-taxscan.webp "GST Registration Cannot Be Cancelled Retrospectively Unless Specifically Mentioned in SCN: Andhra Pradesh HC [Read Order]")
GST Registration Cannot Be Cancelled Retrospectively Unless Specifically Mentioned in SCN: Andhra Pradesh HC [Read Order]
In a recent ruling, the Andhra Pradesh High Court held that GST registration cannot be cancelled retrospectively unless the show cause notice...
![5th Proviso of Rule 27(1) Imposing Export Duty on DTA–SEZ Supplies is Ultra Vires to SEZ Act: Andhra Pradesh HC strikes down Proviso [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/250x150_2089652-andhra-pradesh-high-court-5th-proviso-of-rule-domestic-tariff-area-taxscan.webp "5th Proviso of Rule 27(1) Imposing Export Duty on DTA–SEZ Supplies is Ultra Vires to SEZ Act: Andhra Pradesh HC strikes down Proviso [Read Order]")
![Single SCN under GST cannot be passed in relation to more than one tax period if Assessment is taken up before Due date for filing: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088583-2065684-summary-of-scn-substitute-show-cause-notice-gauhati-hc-summary-scn-taxscan-1.webp "Single SCN under GST cannot be passed in relation to more than one tax period if Assessment is taken up before Due date for filing: Andhra Pradesh HC [Read Order]")
![Authorities Cannot Retain Petitioner’s Funds After 10% Pre-Deposit u/s 107 of APGST Act: AP HC Directs Refund Subject to Undertakings [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/250x150_2088388-pre-deposit-apgst-act-ap-hc-refund-taxscan.webp "Authorities Cannot Retain Petitioner’s Funds After 10% Pre-Deposit u/s 107 of APGST Act: AP HC Directs Refund Subject to Undertakings [Read Order]")
![Fake ITC Claim of Over ₹40 Crore under CGST Act: Chhattisgarh HC Grants Bail noting Prolonged Custody and Pending Trial [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/250x150_2088366-fake-itc-taxscan.webp "Fake ITC Claim of Over ₹40 Crore under CGST Act: Chhattisgarh HC Grants Bail noting Prolonged Custody and Pending Trial [Read Order]")
Signature of AO is Mandatory in GST Assessment Order: Andhra Pradesh HC Invalidates Order, Permits Fresh Proceedings [Read Order]
In a recent ruling, the Andhra Pradesh High Court held that the absence of the Assessing Officer’s signature in a GST assessment order renders it invalid, and such an order cannot be considered as...
![Signature of AO is Mandatory in GST Assessment Order: Andhra Pradesh HC Invalidates Order, Permits Fresh Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087812-signature-gst-assessment-order-taxscan.webp "Signature of AO is Mandatory in GST Assessment Order: Andhra Pradesh HC Invalidates Order, Permits Fresh Proceedings [Read Order]")
Double Taxation Not Permissible: Andhra Pradesh HC Quashes Parallel GST Assessments Against ID Fresh Food [Read Order]
The Andhra Pradesh High Court has quashed parallel GST ( Goods and Services Tax ) assessment orders passed, holding that double taxation for the same period is impermissible. The Directorate...
![Double Taxation Not Permissible: Andhra Pradesh HC Quashes Parallel GST Assessments Against ID Fresh Food [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087631-double-taxation-gst-andhra-pradesh-hc-id-fresh-food-gst-case.webp "Double Taxation Not Permissible: Andhra Pradesh HC Quashes Parallel GST Assessments Against ID Fresh Food [Read Order]")
Time Extension by Supreme Court During COVID Meant for Litigants, Not Authorities: Andhra Pradesh HC quashes GST Revisional Order [Read Order]
The Andhra Pradesh High Court has quashed a revisional order passed by the GST ( Goods and Services Tax ) Department beyond the statutory time limit, holding that the extension of limitation...
![Time Extension by Supreme Court During COVID Meant for Litigants, Not Authorities: Andhra Pradesh HC quashes GST Revisional Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080610-gst-revisional-order-taxscan.webp "Time Extension by Supreme Court During COVID Meant for Litigants, Not Authorities: Andhra Pradesh HC quashes GST Revisional Order [Read Order]")
GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]
The Andhra Pradesh High Court has held that refund of Goods and Services Tax ( GST ) paid on ocean freight cannot be denied on the ground of limitation, observing that once such payment is not...
![GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077987-gst-on-ocean-freight.webp "GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]")
![Supreme Court Upholds Andhra Pradesh HC Order set aside GST Refund Rejection Order [Read Judgement]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2073846-2072009-cestat-rules-mining-services-distinct-rejects-refund-claim-taxscan.webp "Supreme Court Upholds Andhra Pradesh HC Order set aside GST Refund Rejection Order [Read Judgement]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XXI]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067554-sc-18.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XXI]")