In a landmark ruling, the Andhra Pradesh High Court has reaffirmed the supremacy of Article 265 of the Constitution of India, declaring that the limitation period prescribed under the GST laws does not apply to refunds of amounts collected without authority of law. The Court, in Nspira …
Introduction The Andhra Pradesh High Court examined whether absence of a Document Identification Number (DIN) in departmental orders automatically invalidates such orders or whether they continue to hold enforceability until judicially set aside. The Court clarified the legal effect of …
Introduction The Andhra Pradesh High Court, in its decision dated 14 August 2025, held that refund claims filed beyond the prescribed limitation period under the GST regime are to be entertained in certain circumstances, especially where such delay is attributable …
The Court noted that if delays were condoned, it could undermine taxpayer protections outlined in Sections 73(10) and 75(2) of the GST Act. The Andhra Pradesh High Court has ruled that a delay of two days in issuing a Goods …
This judgment sets a crucial precedent, ensuring that businesses across India are not unfairly restricted from obtaining GST registration in different states. The Andhra Pradesh High Court has ruled that authorities cannot refuse GST registration solely because the applicant belongs …