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APGST Act

GST Dept Cannot Attach Bank Accounts or Restrain Funds Once 10% Pre-Deposit for Appeal is Paid: Supreme Court [Read Judgement]

Kavi Priya

In a recent ruling, the Supreme Court held that the Goods and Services Tax (GST) Department cannot attach a taxpayer’s bank accounts or restrain...

Single SCN under GST cannot be passed in relation to more than one tax period if Assessment is taken...

No Restriction on GST Registration to Assessee Belongs to Another State: Andhra Pradesh HC [Read...

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...

Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]

The High Court of Andhra Pradesh has held that Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017 does not possess an overriding effect on Section 16(4), as both sections are...

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...

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). ...

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...

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...