Justice R. Raghunandan Rao
![GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/500x300_2123577-gst-portal-service-valid-even-after-cancellation-registration-ap-hc-rejects-appeal-filed-after-one-year-taxscan.webp "GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]")
GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]
In a recent ruling, the Andhra Pradesh High Court dismissed a writ petition challenging a GST assessment order after one year due to inordinate and...
![GST Department Cannot Recover Interest u/s 79 Without Adjudicatory Process: AP HC Orders Refund to Iron Dealer [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121367-gst-department-ap-high-court-taxscan.jfif "GST Department Cannot Recover Interest u/s 79 Without Adjudicatory Process: AP HC Orders Refund to Iron Dealer [Read Order]")
![Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121148-best-judgment-assessment-62-cannot-survive-once-gst-returns-filed-andhra-pradesh-hc-taxscan.webp "Best Judgment Assessment u/s 62 cannot Survive Once GST Returns Filed: Andhra Pradesh HC [Read Order]")
![Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117161-andhra-pradesh-hc-rules-notification-only-fixes-officers-territorial-jurisdiction-not-power-to-invoke-s122-cgst-act-taxscan.webp "Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]")
![Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117111-composite-gst-assessment-covering-multiple-years-invalid-andhra-pradesh-hc-cites-violation-s-73-74-taxscan.webp "Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74 [Read Order]")
GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]
In a recent ruling, the Andhra Pradesh High Court ordered the release of goods and the vehicle detained under GST provisions even though the penalty was paid beyond the 15‑day limit prescribed ...
![GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116950-gst-penalty-paid-beyond-15-day-limit-taxscan.jfif "GST Penalty Paid Beyond 15‑Day Limit: Andhra Pradesh HC Directs Release of Detained Goods & Vehicle [Read Order]")
105 Kg Silver Seized by GST Dept. Stolen in Part from Police Station: Andhra Pradesh HC Directs Return of Silver as Tax & Penalty Paid [Read Order]
The Andhra Pradesh High Court recently directed the state authorities to return silver that was seized from a bullion trader after noting that the trader had duly paid the relevant tax, penalty and...
![105 Kg Silver Seized by GST Dept. Stolen in Part from Police Station: Andhra Pradesh HC Directs Return of Silver as Tax & Penalty Paid [Read Order]](https://images.taxscan.in/h-upload/2026/01/04/500x300_2117028-silver-seized-by-gst-dept-andhra-pradesh-hc-directs-return-of-silver-as-tax-penalty-paid-taxscan.webp "105 Kg Silver Seized by GST Dept. Stolen in Part from Police Station: Andhra Pradesh HC Directs Return of Silver as Tax & Penalty Paid [Read Order]")
Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]
TheAndhra Pradesh High Court has set aside an adjudication order that imposed 18% of Goods and Services Tax (GST) on public road works. The court has ordered a fresh assessment based on the...
![Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116909-andhra-pradesh-high-court-gst-ruling-taxscan.webp "Andhra Pradesh HC Sets Aside 18% GST Levy on Public Road Works, Orders Fresh Assessment Based on IALA Certificate [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXI]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115995-annual-tax-corporate-law-digest-2025-high-court-cases-part-xxxi-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXI]")
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 Infrastructure Corporation (APIIC), reiterating that the ...
![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]")
Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]
The Andhra Pradesh High Court held that the Goods and Services Tax ( GST ) authorities could not reject revised filing of transitional credit forms on the ground that earlier proceedings regarding...
![Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_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/2025/11/01/500x300_2101396-gst-tran-forms-taxscan.webp "Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]")