Justice R. Raghunandan Rao
![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/2025/12/09/500x300_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]")
Andhra Pradesh HC Upholds 18% GST Demand on Pre-2022 Road and Drain Works, Directs APIIC to Settle Differential Tax with Contractor [Read Order]
The Andhra Pradesh High Court has upheld the GST assessment relating to works contract services executed for the Andhra Pradesh Industrial...
![Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_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/2025/11/01/250x150_2101396-gst-tran-forms-taxscan.webp "Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]")
![Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096190-high-court-gst-order-taxscan.webp "Composite GST Assessment Order Invalid: AP HC Quashes Single Order Covering Multiple Tax Periods [Read Order]")
![No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096169-no-evidence-taxscan.webp "No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [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 (pre-SCN) procedure under Rule 142(1A) of the GST...
![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]")
GST Summary Order Must Bear Signature and Notice u/r 142(1A) is Mandatory Before Passing Assessment Order: AP HC [Read Order]
In a recent ruling, the Andhra Pradesh High Court has held that GST ( Goods and Services Tax ) summary assessment orders (Form DRC-07) must be duly signed by the assessing authority, and that...
![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/2025/10/05/500x300_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 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]")
Service of GST Notice or Orders without Signature Amounts to No Service at All: Karnataka HC says assessee’s delay in Approaching Court Irrelevant [Read Order]
The Andhra Pradesh High Court set aside an order issued under the GST (Goods and Services Tax ) Act on the ground that it was not signed by the assessing officer and also ruled that thus, the delay...
![Service of GST Notice or Orders without Signature Amounts to No Service at All: Karnataka HC says assessee’s delay in Approaching Court Irrelevant [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2088129-gst-notice-orders-signature-no-service-taxscan.webp "Service of GST Notice or Orders without Signature Amounts to No Service at All: Karnataka HC says assessee’s delay in Approaching Court Irrelevant [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]")