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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
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.
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.
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.
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.
The Andhra Pradesh High Court ruled that GST registration cannot be denied solely on the grounds that the applicant is from another state.
The Hon’ble Andhra Pradesh High Court in the case of Sri Srinivasa Lorry Transport set aside the assessment and penalty orders on the ground that an opportunity of personal hearing must be granted before an adverse decision is taken, even if not explicitly requested and held that prior authorization is not required for assessment under Section 63 of the CGST Act. It was also clarified that Section 75(5) of the CGST Act does not mandate a minimum of three adjournments before an order is passed.
The Hon’ble Andhra Pradesh High Court in the case of Subodh Enterprises allowed the writ petition and held that, the Central GST Department is required to issue the Order or any other document both in English and Hindi language.
The Hon’ble Andhra Pradesh High Court in the case of Avexa Corporation (P.) Ltd. set aside the demand order passed before the expiry of period of filing of reply as the said order passed is in violation of the principles of natural justice, especially when the Assessee could not access the GST portal due to registration cancellation which was subsequently revoked later.
Badam ‘flavoured milk’ is not a beverage but is classifiable under a specific entry as ‘milk,’ the Andhra Pradesh High Court has ruled. This means Badam ‘flavoured milk’ will attract GST at the rate of 5 per cent and not 12 per cent.