![Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Burden-GST-registration-GST-Portal-Speak-Suppliers-Registration-Andhra-Pradesh-hc-TAXSCAN.jpg "Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]")
Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers' manner of Obtaining Registration: Andhra Pradesh HC [Read Order]
In a recent ruling, the Andhra Pradesh High Court (HC) has stated that the obligation or duty of the buyer is confined to proving that they genuinely...
![Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Time-Limit-on-ITC-Claim-Time-Limit-ITC-Claim-ITC-Claim-CGST-Act-CGST-Deemed-Constitutional-Articles-14-Andhra-Pradesh-High-Court-Taxscan.jpg "Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]")
![Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CGST-Act-Overriding-Effect-Mutually-Exclusive-Independent-Andhra-Pradesh-HC-TAXSCAN.jpg "Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]")
![Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Acceptance-Returns-Late-Fee-Exonerate-Assessee-Time-Limit-ITC-Claim-Andhra-Pradesh-HC-TAXSCAN.jpeg "Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]")
![Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mandatory-Pre-deposit-Filing-GST-Appeal-Bank-Account-Freezed-AP-HC-Condones-Delay-TAXSCAN.jpg "Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]")
Time Limit for Filing ITC under APGST Act not Ultravires Constitution, Mere Acceptance of Form GSTR-3B Returns will not Release Delay in Filing ITC: AP HC [Read Order]
In a recent decision the Andhra Pradesh High Court ruled that the Time limit for filing Input Tax Credit (ITC) under the Andhra Pradesh General Sales Tax Act, 2017 (APGST Act) is not ultravires the...
![Time Limit for Filing ITC under APGST Act not Ultravires Constitution, Mere Acceptance of Form GSTR-3B Returns will not Release Delay in Filing ITC: AP HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Time-Limit-for-Filing-ITC-under-APGST-Act-Filing-ITC-under-APGST-Act-Filing-ITC-ITC-APGST-Act-Form-GSTR-3B-Returns-taxscan.jpg "Time Limit for Filing ITC under APGST Act not Ultravires Constitution, Mere Acceptance of Form GSTR-3B Returns will not Release Delay in Filing ITC: AP HC [Read Order]")
Customer Broker License Suspended without Giving Opportunity to Hearing: Andhra Pradesh HC quashes order [Read Order]
The Andhra Pradesh High Court has quashed the suspension order passed by the Customs Commissioner suspending the customs broker licence without giving the opportunity for a hearing. The Managing...
Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court observed that the Scrutiny of Returns not an essential condition for initiating proceedings to demand tax under Andhra Pradesh Goods and Services Act, 2017 (APGST Act). ...
![Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/scrutiny-of-Returns-Initiating-Proceedings-Demand-Tax-APGST-Act-Andhra-Pradesh-HC-Scrutiny-of-Returns-not-Essential-Andhra-Pradesh-High-Court-taxscan.jpg "Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]")
Motor Vehicle Tax not leviable on Motor Vehicles Exclusively used for Contract inside Central Deposit Yard: Andhra Pradesh HC [Read Order]
In a recent decision, the Andhra Pradesh High Court ruled that the Motor Vehicle Tax is not leviable on Motor Vehicles exclusively used for contracts inside the Central Deposit Yard. The...
![Motor Vehicle Tax not leviable on Motor Vehicles Exclusively used for Contract inside Central Deposit Yard: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Motor-Vehicle-Tax-not-leviable-on-Motor-Vehicles-Motor-Vehicles-Exclusively-used-for-Contract-inside-Central-Deposit-Yard-Andhra-Pradesh-Highcourt-Motor-Vehicle-Tax-Motor-Vehicles-taxscan.jpg "Motor Vehicle Tax not leviable on Motor Vehicles Exclusively used for Contract inside Central Deposit Yard: Andhra Pradesh HC [Read Order]")
![Arrest under PMLA for Diversion of APSSDC Fund: AP HC grants Bail [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Arrest-PMLA-Diversion-of-APSSDC-Fund-AP-Highcourt-Bail-taxscan.jpg "Arrest under PMLA for Diversion of APSSDC Fund: AP HC grants Bail [Read Order]")
GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the Assessment Order [Read Order]
The Andhra Pradesh High Court in a significant case set aside the Goods and Service Tax (GST) assessment made based on the wrong total turnover. The petitioner challenged the Assessment, Penalty...
![GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Assessment-GST-Assessment-based-on-Wrong-Total-Turnover-Andhra-Pradesh-High-Court-Andhra-Pradesh-High-Court-Sets-aside-the-Assessment-Order-Taxscan.jpg "GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the Assessment Order [Read Order]")
Intimation Notices Issued on Discrepancies in Form GST ASMT-10 without Authorization by Proper Officer: Andhra Pradesh HC directs to Issue Fresh Notices
In a recent ruling, the Andhra Pradesh High Court directed the authorities to issue fresh intimation notices under the approval of the proper officer. The bench of Justice Durga Prasad Rao and...
