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State - Andhra Pradesh ✔

  398 Results

Short Summary:
The court set aside the GST assessment order dated 01.02.2025 because it lacked a mandatory Document Identification Number (DIN), rendering it invalid. This decision aligns with precedent from the Sup..... Subscribe to Read more
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The court set aside the GST assessment order dated 07.10.2024 due to the absence of a Document Identification Number (DIN), which is mandatory under the GST Act and supported by Supreme Court and Divi..... Subscribe to Read more
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The court held that the seizure of the petitioner’s goods during transit was invalid due to insufficient reasons provided in the seizure memo and the failure of authorities to issue the mandatory no..... Subscribe to Read more
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BOJJA UPENDRA vs. ASSISTANT COMMISSIONER ST NELLORE AND OTHERS


(Andhra Pradesh High Court | Apr 30, 2025)

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The court set aside an impugned GST assessment order dated 01.10.2024 and the related bank attachment on grounds that the order lacked the assessing officer’s signature and a Document Identification..... Subscribe to Read more
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The court consolidated three writ petitions challenging Central Sales Tax assessments for 2014-2017 on limitation grounds. The petitioner argued the assessment orders were barred by the four-year limi..... Subscribe to Read more
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The court set aside the assessment order issued under the GST Act and the subsequent attachment notice due to the absence of the assessing officer’s signature and the non-mention of a Document Ident..... Subscribe to Read more
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HANUMANTHU RAMU vs. THE UNION OF INDIA AND OTHERS


(Andhra Pradesh High Court | Apr 24, 2025)

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The court allowed the writ petition challenging an order denying Input Tax Credit (ITC) due to late filing of GST returns for the 2018-19 financial year. The assessment order was set aside and remande..... Subscribe to Read more
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The court quashed the GST assessment order dated 31.12.2024 due to the absence of a required Document Identification Number (DIN), rendering the order invalid as per Supreme Court precedent and releva..... Subscribe to Read more
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The court held that a registered person under the CGST Act is eligible to claim a refund of input tax credit on zero-rated supply of services, irrespective of whether the registration certificate expl..... Subscribe to Read more
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The Court held that Section 88 of the CGST Act, which makes directors jointly liable for tax dues of a liquidated company, applies only to taxes and penalties determined under the CGST Act itself. It ..... Subscribe to Read more
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).