![Andhra Pradesh HC Holds Transfer of Business as Going Concern Not Taxable under GST, Sets Aside AAAR Ruling [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/500x300_2123984-andhra-pradesh-hc-holds-transfer-business-going-concern-not-taxable-under-gst-sets-aside-aaar-ruling-taxscan.webp "Andhra Pradesh HC Holds Transfer of Business as Going Concern Not Taxable under GST, Sets Aside AAAR Ruling [Read Order]")
Andhra Pradesh HC Holds Transfer of Business as Going Concern Not Taxable under GST, Sets Aside AAAR Ruling [Read Order]
The Andhra Pradesh High Court has held that transfer of an entire business undertaking as a going concern does not amount to a taxable supply under...
![GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/250x150_2123577-gst-portal-service-valid-even-after-cancellation-registration-ap-hc-rejects-appeal-filed-after-one-year-taxscan.webp "GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]")
![Lack of Signature Makes GST Order Invalid and Unserved: AP HC directs Fresh Notice Excluding Certain Time for Limitation [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/250x150_2123559-lack-signature-makes-gst-order-invalid-unserved-ap-hc-directs-fresh-notice.webp "Lack of Signature Makes GST Order Invalid and Unserved: AP HC directs Fresh Notice Excluding Certain Time for Limitation [Read Order]")
![GST Department Cannot Recover Interest u/s 79 Without Adjudicatory Process: AP HC Orders Refund to Iron Dealer [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121367-gst-department-ap-high-court-taxscan.jfif "GST Department Cannot Recover Interest u/s 79 Without Adjudicatory Process: AP HC Orders Refund to Iron Dealer [Read Order]")
![Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121148-best-judgment-assessment-62-cannot-survive-once-gst-returns-filed-andhra-pradesh-hc-taxscan.webp "Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]")
GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]
The Andhra Pradesh High Court has ruled that reversal of input tax credit (ITC) cannot be sustained once the cancellation of Goods and Services Tax (GST) registration itself has been set aside, and...
![GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2118056-gst-itc-reversal-unsustainable-gst-registration-restoration-andhra-pradesh-hc-quashes-reversal-taxscan.webp "GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]")
Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]
The Andhra Pradesh High Court has ruled that Notification No. 2/2017‑ Central Tax issued by the Central Government does not empower officers to invoke section 122 of the Central Goodsand Services...
![Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117161-andhra-pradesh-hc-rules-notification-only-fixes-officers-territorial-jurisdiction-not-power-to-invoke-s122-cgst-act-taxscan.webp "Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]")
Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]
The Andhra Pradesh High Court has ruled that a composite Goods and Services Tax (GST) assessment covering multiple tax periods is invalid, holding that such proceedings violate Sections 73 and...
![Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117111-composite-gst-assessment-covering-multiple-years-invalid-andhra-pradesh-hc-cites-violation-s-73-74-taxscan.webp "Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]")
GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]
In a recent ruling, the Andhra Pradesh High Court ordered the release of goods and the vehicle detained under GST provisions even though the penalty was paid beyond the 15‑day limit prescribed ...
![GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116950-gst-penalty-paid-beyond-15-day-limit-taxscan.jfif "GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]")
Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]
TheAndhra Pradesh High Court has set aside an adjudication order that imposed 18% of Goods and Services Tax (GST) on public road works. The court has ordered a fresh assessment based on the...
![Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116909-andhra-pradesh-high-court-gst-ruling-taxscan.webp "Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]")
GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]
The Andhra Pradesh High Court has ruled that Goods and Services Tax (GST) Input Tax Credit (ITC) refund can only be claimed upon direct supply of electricity to Bangladesh Power Development Board...
![GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116679-gst-itc-refund-restricted-direct-supply-electricity-bangladesh-ap-high-court.webp "GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXV]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116139-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xxxv-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXV]")