![Challenge against Cancellation of GST Registration: Andhra Pradesh HC dismisses Petition on Availability of Remedy under CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Cancellation-of-GST-Registration-Andhra-Pradesh-HC-CGST-Act-taxscan.jpg "Challenge against Cancellation of GST Registration: Andhra Pradesh HC dismisses Petition on Availability of Remedy under CGST Act [Read Order]")
Challenge against Cancellation of GST Registration: Andhra Pradesh HC dismisses Petition on Availability of Remedy under CGST Act [Read Order]
In a recent case,the Andhra Pradesh High Court stated that the petitioner can challenge cancellation of GST (Goods And Service Tax) registration by...
![Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Proceedings-GST-Act-GST-Act-against-Third-Party-GST-Act-against-Third-Party-Insufficient-Ground-to-Detain-Vehicle-Goods-in-Transit-Andhra-Pradesh-High-Court-taxscan.jpg "Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]")
![Bonafide Purchaser Not Liable for Sellers GST Irregularities, Purchasers Responsibility Limited to Prove Genuineness of Transaction: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bonafide-Purchaser-Buyers-GST-Irregularities-Purchasers-Responsibility-Limited-Genuineness-of-Transaction-Andhra-Pradesh-HC-.jpg "Bonafide Purchaser Not Liable for Sellers GST Irregularities, Purchasers Responsibility Limited to Prove Genuineness of Transaction: Andhra Pradesh HC [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]")
![Andhra Pradesh HC Invalidates Detention of Goods under Transit Merely on Suspicion regarding Seller’s Credentials: Orders Release of Goods as Due Procedure under GST Act Not Followed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Andhra-Pradesh-HC-Invalidates-Detention-of-Goods-under-Transit-Merely-on-Suspicion-regarding-Seller-Credentials-Orders-Release-of-Goods-as-Due-Procedure-under-GST-Act-Not-Followed-TAXSCAN.jpg "Andhra Pradesh HC Invalidates Detention of Goods under Transit Merely on Suspicion regarding Seller’s Credentials: Orders Release of Goods as Due Procedure under GST Act Not Followed [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]
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...
![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]")
Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has held that the acceptance of belated returns of the assessee by the department along with the late fee is not a valid ground to exonerate the assessee from the time...
![Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Acceptance-Returns-Late-Fee-Exonerate-Assessee-Time-Limit-ITC-Claim-Andhra-Pradesh-HC-TAXSCAN.jpeg "Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]")
Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]
- “The right of appeal which is created under statute is a substantive right of the party that cannot be denied by taking pedantic view” In a major decision the Andhra Pradesh High Court condoned...
![Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mandatory-Pre-deposit-Filing-GST-Appeal-Bank-Account-Freezed-AP-HC-Condones-Delay-TAXSCAN.jpg "Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]")
Customer Broker License Suspended without Giving Opportunity to Hearing: Andhra Pradesh HC quashes order [Read Order]
The Andhra Pradesh High Court has quashed the suspension order passed by the Customs Commissioner suspending the customs broker licence without giving the opportunity for a hearing. The Managing...
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]")
Andhra Pradesh HC allows Appeal on GST registration cancellation in absence of GST Tribunal u/s 109 of GST Act [Read Order]
The Andhra Pradesh High Court (HC) allowed the appeal on Goods and Service Tax (GST) registration cancellation in absence of a GST tribunal under section 109 of the Central Goods and Services Tax...
![Andhra Pradesh HC allows Appeal on GST registration cancellation in absence of GST Tribunal u/s 109 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Andhra-Pradesh-HC-GST-registration-GST-Tribunal-GST-Act-TAXSCAN.jpg "Andhra Pradesh HC allows Appeal on GST registration cancellation in absence of GST Tribunal u/s 109 of GST Act [Read Order]")
Rejection of Manual Appeal due to failure to file Digitally was Wrong: Andhra Pradesh HC asks GST Dept to dispose Appeal on Merits [Read Order]
A division bench of the Andhra Pradesh High Court has held that the GST department to allow manual appeal since the assessee could not file the appeal digitally. The assessee could not file the...
![Rejection of Manual Appeal due to failure to file Digitally was Wrong: Andhra Pradesh HC asks GST Dept to dispose Appeal on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Rejection-Manual-Appeal-Digitally-Andhra-Pradesh-HC-GST-Dept-dispose-Appeal-Merits-Taxscan.jpg "Rejection of Manual Appeal due to failure to file Digitally was Wrong: Andhra Pradesh HC asks GST Dept to dispose Appeal on Merits [Read Order]")