![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]")
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...
![No Restriction on GST Registration to Assessee Belongs to Another State: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/No-Restriction-on-GST-Registration-GST-Registration-Assessee-Belongs-to-Another-State-Andhra-Pradesh-HC-GST-No-Restriction-taxscan.jpg "No Restriction on GST Registration to Assessee Belongs to Another State: Andhra Pradesh HC [Read Order]")
![Natural Fibre Composite Board bonded using PVC Resin attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-GST-Authority-for-Advance-Ruling-AAR-Andhra-Pradesh-Natural-Fibre-PVC-Resin-taxscan.jpg "Natural Fibre Composite Board bonded using PVC Resin attracts 12% GST: AAR [Read Order]")
![Andhra Pradesh HC Declares Detention of Vehicle & Goods in Transit Unlawful Without Initiating Proceedings against Owner u/s 129 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Andhra-Pradesh-HC-Andhra-Pradesh-High-Court-High-Court-Andhra-Pradesh-HC-Declares-Detention-of-Vehicle-Goods-in-Transit-taxscan.jpg "Andhra Pradesh HC Declares Detention of Vehicle & Goods in Transit Unlawful Without Initiating Proceedings against Owner u/s 129 of GST Act [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]")
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]")
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]")
Authorization u/s 71(1) of the GST Act authorizing Assistant Commissioner (ST) to conduct Inspection / Search is Valid: Andhra Pradesh HC [Read Order]
A division bench of the Andhra Pradesh High Court has held that the proceeding issued by Joint Commissioner authorizing the Assistant Commissioner (ST) to conduct inspection/search etc. of the...
![Authorization u/s 71(1) of the GST Act authorizing Assistant Commissioner (ST) to conduct Inspection / Search is Valid: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Authorization-u-s-711-Andhra-Pradesh-GST-Act-authorizing-Assistant-Commissioner-conduct-inspection-search-High-Court-Taxscan.jpg "Authorization u/s 71(1) of the GST Act authorizing Assistant Commissioner (ST) to conduct Inspection / Search is Valid: Andhra Pradesh HC [Read Order]")
Andhra Pradesh High Court quashes order levying GST on Value of broken Rice, Bran, and Husk [Read Judgment]
The Andhra Pradesh High Court has quashed the Assessment Order for levying GST on the value of broken rice, bran and husk obtained by the petitioner on milling of the paddy. The petitioner is a...
![Andhra Pradesh High Court quashes order levying GST on Value of broken Rice, Bran, and Husk [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Andhra-Pradesh-High-Court-levying-GST-broken-rice-bran-husk.jpeg "Andhra Pradesh High Court quashes order levying GST on Value of broken Rice, Bran, and Husk [Read Judgment]")