GST DAILY – 408 : GST order was set aside due to upload on portal without mentioning the DIN number
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Sri Hanuma Enterprises V/s Assistant Commissioner of State Tax, decided on 4-12-2024
Tag: Andhra Pradesh HC
2-year limitation period under Section 54 of the CGST Act not applicable to cases of refund of tax paid by mistake
The Hon’ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited held that the two-year limitation period prescribed under Section 54 of the CGST Act, 2017 does not apply to refund applications for tax paid by mistake on exempt services, as such payment is not “due tax” but one made without authority of law by virtue of Article 265 of the Constitution.
GST DAILY – 384 : Recovery proceedings to be dropped if the assessee filed an appeal with mandatory pre-deposit of 10% tax: HC
Recovery proceedings to be dropped if the assessee filed an appeal with mandatory pre-deposit of 10% tax: HC
Composite Assessment or Show Cause Notices for Multiple Years under the GST Act Are Impermissible
The Hon’ble Andhra Pradesh High Court in the case of S J Constructions held that a single show cause notice or composite assessment order covering more than one tax period or financial year is impermissible under the GST Act. The Court quashed all such composite assessment and …
No attachment of bank account after statutory pre-deposit of 10% of the disputed tax demand under Section 107 of the GST Act
The Hon’ble Andhra Pradesh High Court in the case of Wingtech Mobile Communications India Pvt. Ltd. held that the recovery and attachment of bank accounts after payment of the statutory pre-deposit of 10% of the disputed GST demand under Section 107 of the CGST Act, is impermissible, and directed the Respondents to refund the excess amount recovered, subject to safeguards protecting revenue interests.
GST DAILY – 333 : Appeal filed after unsuccessful writ proceedings against same assessment order amounted to abuse of process of court: HC
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Reddy Enterprises V/s Appellate Authority & Additional Commissioner (ST) Writ Petition No. 12355 of 2024, decided on 5-7-2024
No limitation period applicable on refund of IGST on Ocean Freight, as SC’ judgment of Mohit Minerals applicable retrospectively
The Hon’ble Andhra Pradesh High Court in the case of Louis Dreyfus Company Private Limited held that the refund application filed beyond the two-year limitation period, prescribed under Section 54 of the CGST Act for GST paid on ocean freight charges is maintainable in view of the retrospective operation of the Supreme Court judgment in Union of India vs. Mohit Minerals, which struck down the levy of GST on ocean freight as unconstitutional.
Issuance of SCN without DIN is non-est and invalid
The Hon’ble High Court of Andhra Pradesh in the case of Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. held that a SCN Issued without containing a DIN would be non-est and invalid. Further, CBIC vide Circular No. 128/47/2019-GST dated December 23, 2019 stated that non-mention of a DIN would render SCN invalid.
Supreme Court upholds 5% GST on badam-flavoured milk
The Supreme Court on Friday dismissed an appeal by the Revenue Department against a ruling by the Andhra Pradesh High Court on 5 per cent GST on badam-flavoured milk. Based on this, experts believe the GST Council may consider reviewing the levy on flavoured milk.
An Order without a DIN is non-est and invalid
The Hon’ble Andhra Pradesh High Court in the case of Raam Autobahn India (P.) Ltd. set aside the assessment order for non-compliance with the mandatory requirement of a DIN and held that as per the CBIC Circular No. 128/47/2019-GST dated December 23, 2019, any GST order issued without a DIN is non-est and invalid.