Supreme Court & High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in during the previous...
![GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077987-gst-on-ocean-freight.webp "GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]")
![Supreme Court Upholds Andhra Pradesh HC Order set aside GST Refund Rejection Order [Read Judgement]](https://images.taxscan.in/h-upload/2025/08/07/250x150_2073846-2072009-cestat-rules-mining-services-distinct-rejects-refund-claim-taxscan.webp "Supreme Court Upholds Andhra Pradesh HC Order set aside GST Refund Rejection Order [Read Judgement]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XXI]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067554-sc-18.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XXI]")
![Open Ended Provision Permitting Collection of Duty in future Amounts to excessive delegation: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/250x150_2057660-andhra-pradesh-hc-electricity-duty-act-excessive-delegation-taxscan.webp "Open Ended Provision Permitting Collection of Duty in future Amounts to excessive delegation: Andhra Pradesh HC [Read Order]")
Delegation of power to categorize Consumers as per discretion without any guidance in Duty Act is invalid: Andhra Pradesh HC [Read Order]
In a recent case, the Andhra Pradesh High Court held that delegation of power to categorize Consumers as per discretion without any guidance in A.P. Electricity Duty Act, 1939 is invalid. ...
![Delegation of power to categorize Consumers as per discretion without any guidance in Duty Act is invalid: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057666-delegation-of-power-power-to-categorize-consumers-categorize-consumers-taxscan.webp "Delegation of power to categorize Consumers as per discretion without any guidance in Duty Act is invalid: Andhra Pradesh HC [Read Order]")
Tariff can be regulated under Electricity Act, levy of Duty is sole prerogative of State and cannot be regulated under Act : Andhra Pradesh HC
In a recent case, the Andhra Pradesh High Court held that Tariff can be regulated under Electricity Act,2003 while levy of Duty is sole prerogative of the state which cannot be regulated under the...
![Supreme Court Confirms Penalty on Non-Filing of GST Returns and Payment [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/05/Supreme-Court-Supreme-Court-Confirms-Penalty-Penalty-taxscan.jpg "Supreme Court Confirms Penalty on Non-Filing of GST Returns and Payment [Read Judgement]")
![Andhra Pradesh HC allows Examination of Alleged GST Evader in Presence of an Advocate [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Andhra-Pradesh-High-Court-Alleged-GST-Evader-Presence-of-an-Advocate-taxscan.jpg "Andhra Pradesh HC allows Examination of Alleged GST Evader in Presence of an Advocate [Read Order]")
Andhra Pradesh HC Allows ITC Availment to Pepsi Manufacturers on Refrigerators, Coolers, Freezers [Read Order]
The Andhra Pradesh High Court has held that the soft drinks manufacturers under the brand name of Pepsi are eligible for Input Tax Credit (ITC) on refrigerators, coolers, and freezers. Read More:Â ...
![Andhra Pradesh HC Allows ITC Availment to Pepsi Manufacturers on Refrigerators, Coolers, Freezers [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/pepsi-manufacturers.jpg "Andhra Pradesh HC Allows ITC Availment to Pepsi Manufacturers on Refrigerators, Coolers, Freezers [Read Order]")
![5 % VAT Leviable on Sale of Liquid Carbon Dioxide: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/5-VAT-Leviable-Sale-of-Liquid-Carbon-Dioxide-Andhra-Pradesh-HC-taxscan.jpg "5 % VAT Leviable on Sale of Liquid Carbon Dioxide: Andhra Pradesh HC [Read Order]")
Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct VAT Audit and Assessment: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has held that an officer who is not the territorial Assessing Officer of a dealer must obtain separate authorizations for conducting an audit and for undertaking an...
![Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct VAT Audit and Assessment: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Audit-Assessment-Andhra-Pradesh-High-Court-taxscan.jpg "Separate Authorizations Mandatory for Non-Territorial AO of Dealer to Conduct VAT Audit and Assessment: Andhra Pradesh HC [Read Order]")