GST Proceedings Against A Dissolved Company Lack Jurisdiction: Andhra Pradesh High Court

The Andhra Pradesh High Court on 3 March held that GST proceedings against a non-existent or dissolved company lack jurisdiction and cannot be sustained in law. A Division Bench of Justices R. Raghunandan Rao and T.C.D. Sekhar set aside an assessment order passed against Tata Capital Limited, observing: “The proceedings, which had been initiated, against the dissolved company, before the appointed date, would now have to be taken up against the petitioner company and not the dissolved...

GST Refund Limitation Must Exclude COVID Period Under Section 54: Andhra Pradesh High Court

The Andhra Pradesh High Court on 11 March held that while computing the limitation period under Section 54 of the CGST Act, 2017, the benefit of exclusion of time during the COVID-19 period must be granted. Section 54 governs the process for claiming refunds of tax, interest, or any other amount paid under GST.A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar set aside the rejection of a GST refund application filed by McWane India Private Limited on the ground of...

TEP-Based Income Tax Summons Can't Be Quashed Without Proof Of Mala Fide: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that summons issued under Section 131(1A) of the Income Tax Act on the basis of a Tax Evasion Petition (TEP) cannot be quashed in writ jurisdiction in the absence of clear and convincing proof of mala fide, particularly where such allegations are raised belatedly and lack foundational pleadings or supporting material. A Division Bench of Justice Ravi Nath Tilhari and Justice Balaji Medamalli dismissed a writ petition filed by Koduru Picheswara Rao...

Andhra Pradesh High Court Holds State GST Cannot Assess IGST On Imports, Quashes Notice Against Avanti Feeds

The Andhra Pradesh High Court on 1 April set aside a show-cause notice issued to Avanti Feeds Limited, holding that State GST authorities have no jurisdiction to assess or recover Integrated GST (IGST) on imported goods. A Division Bench comprising Justice R. Raghunandan Rao and Justice T.C.D. Sekhar ruled that such powers vest exclusively with customs authorities under the Customs Act. The Bench observed: “Another aspect of this matter which would also require to be noticed is the language of...

State GST Authorities Cannot Detain Or Confiscate Goods Merely In Transit: Andhra Pradesh High Court

The Andhra Pradesh High Court held on 1 April that State GST authorities cannot invoke detention or confiscation powers for goods merely passing through the State in the course of inter-State trade, including on grounds such as valuation discrepancies or mismatch in quantity. A Division Bench of Justices R. Raghunandan Rao and T.C.D. Sekhar held that such action exceeds jurisdiction in cases involving inter-State movement under the IGST framework. The Court stated: "Amounts rightfully due to...

Andhra Pradesh High Court Dismisses Plea To Stall SARFAESI Proceedings, Bars Piecemeal Litigation

The Andhra Pradesh High Court has dismissed a writ petition seeking to stall recovery proceedings under the SARFAESI Act, holding that a litigant cannot raise pleas in a piecemeal manner and terming the petition a “misadventure.” A Division Bench of Justice Lisa Gill and Justice Ninala Jayasurya noted that the petitioner had executed a gift deed in 2006 in favour of his son. The deed, initially without acceptance, was later accepted before the son availed a loan from South Indian Bank, for...

Andhra Pradesh High Court Dismisses Arbitration Appeal After State Filed Challenge As 'Government' Instead Of 'State'

The Andhra Pradesh High Court has recently dismissed an appeal challenging a Rs 199.96-crore arbitral award arising out of the Pulichintala Dam project dispute after the state failed to correct the description of the party from “Government of Andhra Pradesh” to “State of Andhra Pradesh” despite being given an opportunity to do so. A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar, in a judgment dated March 6, 2026, held that under Article 300 of the Constitution and...

Value Of Materials Supplied Free Of Cost By Service Recipient For Manufacturing Not Taxable Under GST: Andhra Pradesh HC

The Andhra Pradesh High Court has recently reiterated that the value of materials supplied free of cost by a service recipient for manufacture of a product cannot be included in the taxable value under GST, setting aside a tax demand raised on a ready mix concrete supplier. A bench of Justice Cheekati Manavendranath Roy and Justice Tuhin Kumar Gedela observed that when components required for manufacturing a product are supplied free of cost, their value is not liable to tax. The Court...

Interim Protection Lapses As Arbitration Invoked After 90 Days: Andhra Pradesh High Court Denies Firm Relief

The Andhra Pradesh High Court has recently declined to interfere with an order granting limited interim relief against the freezing of a partnership firm's bank account, observing that the protection had already lapsed after the firm failed to initiate arbitral proceedings within 90 days. A division bench of Justice Ravi Nath Tilhari and Justice Maheswara Rao Kuncheam observed that the interim relief granted by the Special Judge for Trial and Disposal of Commercial Disputes at Visakhapatnam was...

Check-Posts Cannot Value or Confiscate Goods in Transit: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that authorities stationed at GST check-posts lack jurisdiction to examine the valuation of goods or to confiscate and levy penalties merely because the goods are in transit. The Bench comprising Justice R. Raghunandan Rao and Justice T.C.D. Sekhar, observed that disputes relating to valuation and tax liability must be examined only by the jurisdictional assessing authority and not by proceedings initiated at the stage of interception under Sections 129 or...

Andhra Pradesh High Court Orders Formation Of Apex Committee To Recover Agricultural Land Conversion Tax Dues

The Andhra Pradesh High Court has recently directed the State's Chief Secretary to constitute an Apex Committee to identify defaulters and recover unpaid conversion tax dues under the Andhra Pradesh Agricultural Land (Conversion for Non-Agricultural Purposes) Act, 2006. A Division Bench of Chief Justice Dhiraj Singh Thakur and Justice Challa Gunaranjan ordered, “… we feel that steps have to be taken for ensuring recovery of the outstanding tax. We, therefore, direct the Chief Secretary of...

No CST If State Tax Already Paid On Inter-State Movement Of Goods: Andhra Pradesh High Court

The Andhra Pradesh High Court on 9 February held that once tax is levied and collected on goods under the Andhra Pradesh General Sales Tax Act (APGST Act), no Central Sales Tax (CST) can be imposed on their inter-State movement, even if statutory declaration forms such as C-Forms or F-Forms are not furnished or are defective. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar allowed a petition challenging the CST assessment for the assessment year 2004–05, filed by Gourav...