The honourable Andhra Pradesh High Court recently delivered a significant judgment clarifying the jurisdictional boundaries between Customs authorities and GST officers in matters relating to Integrated GST (IGST) on imports.
The Hon’ble Andhra Pradesh High Court in the case of M/s. Sona Enterprises held that recovery under Section 75(12) read with Section 79 of the CGST Act is permissible only where the registered person has clearly disclosed a tax liability in returns filed under Section 39 and such admitted liability remains unpaid, and that the said recovery mechanism cannot be invoked where the Revenue alleges wrong usage of input tax credit, which must be addressed only through adjudication under Sections 73 or 74.
The Hon’ble Andhra Pradesh High Court in the case of Baratam Satish v. The Joint Commissioner of Central Tax & Ors. [Writ Petition No. 6029 of 2025, order dated December 24, 2025] held that assessments and other proceedings can only be initiated against persons who are living and that proceedings against a deceased person would not be valid, and that where Section 93 of the CGST Act enables recovery of dues of a deceased person
The Hon’ble High Court of Andhra Pradesh in the case of R K I Builders Private Limited v. The Superintendent of Central Taxes [WRIT PETITION NO: 32994/2025, order dated December 17, 2025] held that rejection of amendment application for GST registration (FORM GST REG-05) and suo motu cancellation of registration (FORM GST REG-19) ordered against the Petitioner are unsustainable where the Petitioner underwent Corporate Insolvency Resolution Process (CIRP), pursuant to which a new management was installed by NCLT orders and registration was restored.
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Cotton Corporation of India V/s Assistant Commissioner (ST) (Audit) (FAC)
THE HON’BLE ANDHRA PRADESH HIGH COURT in the Case of Sd Exports V/s State of AP, decided on 31-12-2024
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
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.
Recovery proceedings to be dropped if the assessee filed an appeal with mandatory pre-deposit of 10% tax: HC
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 …
