![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]")
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...
![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/2025/10/10/250x150_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]")
![GST Summary Order Must Bear Signature and Notice u/r 142(1A) is Mandatory Before Passing Assessment Order: AP HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/250x150_2093999-gst-summary-order-signature-and-notice-mandatory-assessment-order-ap-hc-taxscan.webp "GST Summary Order Must Bear Signature and Notice u/r 142(1A) is Mandatory Before Passing Assessment Order: AP HC [Read Order]")
![GST Audit and Assessment Beyond Statutory Period with Wrong Invocation of S.74: AP HC Allows Filing of Appeal Before Appellate Authority [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093477-gst-audit-1-1.webp "GST Audit and Assessment Beyond Statutory Period with Wrong Invocation of S.74: AP HC Allows Filing of Appeal Before Appellate Authority [Read Order]")
![GST Paid on Exempt Residential Rentals: Andhra Pradesh HC allows Refund, sets aside Deficiency Memos [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093054-cbic-gst-on-renting-gst-renting-of-immovable-property-immovable-property-rcm-goods-and-services-tax-taxscan.webp "GST Paid on Exempt Residential Rentals: Andhra Pradesh HC allows Refund, sets aside Deficiency Memos [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 specifically mentions such action.R K I Builders Private...
![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]")
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]
The Andhra Pradesh High Court has struck down the 5th proviso to Rule 27(1) of the SEZ Rules, 2006, which had sought to impose export duty on supplies made from Domestic Tariff Area (DTA) to...
![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/2025/09/22/500x300_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]
In a recent case, the Andhra Pradesh High Court held that single show cause notice (SCN) under Central Goods and Service Tax (GST) Act, 2017 cannot be passed in relation to more than one tax...
![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/2025/09/19/500x300_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]
The High Court of Andhra Pradesh directed refund of ₹170 crores recovered subject to the petitioner’s undertakings ,observing that once the statutory pre-deposit of 10% under Section 107 of...
![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/2025/09/18/500x300_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]
The High Court of Chhattisgarh granted bail to the applicant in a case involving alleged fake Input Tax Credit (ITC) claims of over ₹40 crore under the Central Goods and Service Tax ( CGST ) Act,2017...
![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/2025/09/18/500x300_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]")