![Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104115-can-modvat-credit-refunded-goods-found-non-excisable-supreme-court-txn.webp "Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]")
Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]
The Supreme Court of India is set to decide whether Modvat credit used to pay duty on goods that were later found to be non-excisable can be...
![GST Recovery Misapplied: Andhra Pradesh HC Orders Re-credit of ₹16.48 Lakh to Petitioners Mistakenly Linked to Defaulting Company [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102264-gst-recovery-gst-recovery-misapplied-andhra-pradesh-hc-re-credit-taxscan.webp "GST Recovery Misapplied: Andhra Pradesh HC Orders Re-credit of ₹16.48 Lakh to Petitioners Mistakenly Linked to Defaulting Company [Read Order]")
![Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101387-transitional-credit-taxscan.webp "Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]")
![Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101396-gst-tran-forms-taxscan.webp "Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]")
![Right to Transitional Credit Upheld: Andhra Pradesh HC Quashes Reversal of GST-Excise Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101389-gst-reversal-taxscan.webp "Right to Transitional Credit Upheld: Andhra Pradesh HC Quashes Reversal of GST-Excise Credit [Read Order]")
GST Assessment Deemed withdrawn Once Returns Filed: AP HC Quashes Orders u/s 62, Maintains Interest on Delay [Read Order]
In a recent ruling, the Andhra Pradesh High Court held that once a registered taxpayer files the pending GST returns after a best judgment assessment under Section 62(1) of the Goods and Services...
![GST Assessment Deemed withdrawn Once Returns Filed: AP HC Quashes Orders u/s 62, Maintains Interest on Delay [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100621-gst-assessment-taxscan.webp "GST Assessment Deemed withdrawn Once Returns Filed: AP HC Quashes Orders u/s 62, Maintains Interest on Delay [Read Order]")
[BREAKING] Supreme Court stays Andhra Pradesh HC Ruling Quashing GST SCN & Assessment Order Issued without DIN [Read Order]
The Supreme Court recently stayed a ruling by the Andhra Pradesh High Court where the High Court had set aside an impugned summary show-cause notice (SCN) in Form GST DRC-01 and the related...
![[BREAKING] Supreme Court stays Andhra Pradesh HC Ruling Quashing GST SCN & Assessment Order Issued without DIN [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100500-supreme-court-stays-andhra-pradesh-hc-gst-scn-taxscan.webp "[BREAKING] Supreme Court stays Andhra Pradesh HC Ruling Quashing GST SCN & Assessment Order Issued without DIN [Read Order]")
Misdeclaration of Broken Cashew Nut Pieces and Residues under Customs Act: Andhra Pradesh HC directs DRI to Expedite Decision considering perishable nature [Read Order]
The Andhra Pradesh High Court has directed the Directorate of Revenue Intelligence (DRI) to expedite its decision on a show-cause notice issued to an importer, taking into account the perishable...
![Misdeclaration of Broken Cashew Nut Pieces and Residues under Customs Act: Andhra Pradesh HC directs DRI to Expedite Decision considering perishable nature [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099591-cashew-nut-pieces-customs-act-andhra-pradesh-hc-dri-taxscan.webp "Misdeclaration of Broken Cashew Nut Pieces and Residues under Customs Act: Andhra Pradesh HC directs DRI to Expedite Decision considering perishable nature [Read Order]")
Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]
The Andhra Pradesh High Court has held that a composite GST ( Goods and Services Tax ) assessment order passed for multiple tax periods is invalid in law. The Court quashed the order-in-original...
![Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096190-high-court-gst-order-taxscan.webp "Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]")
No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]
The Andhra Pradesh High Court has upheld the cancellation of GST ( Goods and Services Tax ) registration, observing that the taxpayer had not conducted any business from the declared place of...
![No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096169-no-evidence-taxscan.webp "No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]")
Authorities Cannot Skip Mandatory Pre-SCN Procedure: AP HC Rules Violation of GST Rule 142(1A) Makes Proceedings Void [Read Order]
The Andhra Pradesh High Court held that any assessment or adjudication proceedings initiated without following the mandatory pre-show-cause notice (pre-SCN) procedure under Rule 142(1A) of the GST...
![Authorities Cannot Skip Mandatory Pre-SCN Procedure: AP HC Rules Violation of GST Rule 142(1A) Makes Proceedings Void [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095575-high-court-scn-show-cause-notice-taxscan.webp "Authorities Cannot Skip Mandatory Pre-SCN Procedure: AP HC Rules Violation of GST Rule 142(1A) Makes Proceedings Void [Read Order]")
No Fund Attachment Once 10% Pre-Deposit Made u/s 107 of GST Act: Supreme Court Upholds Andhra Pradesh HC Order [Read Order]
In a recent ruling, the Supreme Court upheld the Andhra Pradesh High Court’s decision holding that once a taxpayer deposits 10% of the disputed tax while filing an appeal under Section 107 of the...
![No Fund Attachment Once 10% Pre-Deposit Made u/s 107 of GST Act: Supreme Court Upholds Andhra Pradesh HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095474-andhra-pradesh-high-court-pre-deposit-supreme-court-taxscan.webp "No Fund Attachment Once 10% Pre-Deposit Made u/s 107 of GST Act: Supreme Court Upholds Andhra Pradesh HC Order [Read Order]")