![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXI]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115995-annual-tax-corporate-law-digest-2025-high-court-cases-part-xxxi-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXI]")
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXI]
This Annual Digest analytically summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Single SCN under...
![Andhra Pradesh HC Upholds 18% GST Demand on Pre-2022 Road and Drain Works, Directs APIIC to Settle Differential Tax with Contractor [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111116-andhra-pradesh-hc-gst-demand-road-drain-works-directs-apiic-differential-tax-contractor-taxscan.webp "Andhra Pradesh HC Upholds 18% GST Demand on Pre-2022 Road and Drain Works, Directs APIIC to Settle Differential Tax with Contractor [Read Order]")
![Works Contractor challenges GST Order Months after its upload and Awareness: AP HC Dismisses Petition as Rectification already Pending [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110352-andhra-pradesh-hc-works-contractor-taxscan.webp "Works Contractor challenges GST Order Months after its upload and Awareness: AP HC Dismisses Petition as Rectification already Pending [Read Order]")
![Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_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]")
GST Recovery Misapplied: Andhra Pradesh HC Orders Re-credit of ₹16.48 Lakh to Petitioners Mistakenly Linked to Defaulting Company [Read Order]
In a recent decision, the Andhra Pradesh High Court granted interim relief in a GST recovery dispute where funds were wrongly recovered from parties unconnected to the defaulting company. The...
![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/2025/11/04/500x300_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]
The Andhra Pradesh High Court held that the Goods and Services Tax ( GST ) authorities could not reject revised filing of transitional credit forms on the ground that earlier proceedings regarding...
![Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_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/2025/11/01/500x300_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/2025/11/01/500x300_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]")