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GSTIndiaguide.com This page captures latest happenings relating to the proposed law of Goods and Services Tax ("GST") in India.

Case Title: Trinity Clean Tech Private Limited v. Union of India & OthersCourt: High Court of Andhra Pradesh at Amaravat...
17/10/2025

Case Title: Trinity Clean Tech Private Limited v. Union of India & OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition Number: Writ Petition No. 22215 of 2024Judgment Date: 19 March 2025Relevant Section: Section 74 & Section 70 of the CGST Act, 2017Category: Demand / Penalty / Initiation of Proceedings Facts (Paras 2–4) The petitioner, Trinity Clean Tech Private Limited…...

Andhra Pradesh High Court held that a DGGI communication under Section 74 CGST Act informing voluntary payment option does not amount to initiation of proceedings.

Case Title: M/s Padmavathi Enterprises v. Superintendent of Central Tax & OthersCourt: High Court of Andhra Pradesh, Ama...
17/10/2025

Case Title: M/s Padmavathi Enterprises v. Superintendent of Central Tax & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 2555 of 2023Judgment Date: 19 March 2025Category: Input Tax Credit (ITC) – Time Limitation under Section 16(4) and retrospective benefit under Section 16(5)Relevant Sections: Section 16(4) and 16(5) of the CGST Act, 2017; Section 39 of CGST Act…...

Andhra Pradesh High Court quashed ITC denial, holding that the retrospective insertion of Section 16(5) of the CGST Act allows credit claims till 30 November 2021 for FY 2017-18 to 2020-21.

Case Title: M/s DTDC Express Limited v. Assistant Commissioner of Central Tax & OthersCourt: High Court of Andhra Prades...
17/10/2025

Case Title: M/s DTDC Express Limited v. Assistant Commissioner of Central Tax & OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 461 of 2025Date of Judgment: 05.03.2025Category: Demand of Tax and Penalty – Goods Detained During TransitRelevant Section: Section 129 and 130 of the CGST Act, 2017 Facts (Paras 2–5): M/s DTDC Express Limited, a well-known courier service provider, filed the writ petition challenging a notice dated…...

Andhra Pradesh High Court held that no tax or penalty could be levied on DTDC Express Limited for goods transported by it as a courier, since Form MOV-09 was merely an intimation and not a demand notice.

Case Reference:M/s Sri Kodandarama Boiled and Raw Rice Mill v. The Assistant Commissioner & Ors. and M/s Sri Ramalingesw...
17/10/2025

Case Reference:M/s Sri Kodandarama Boiled and Raw Rice Mill v. The Assistant Commissioner & Ors. and M/s Sri Ramalingeswara Rice Mill Owners v. The Assistant Commissioner, Central Tax & Ors.High Court of Andhra Pradesh, AmaravatiW.P. Nos. 3769 & 3795 of 2025Date of Judgment: 19 February 2025Category: Levy of GST – Consideration under Supply Contract (Public Distribution Scheme)...

Andhra Pradesh High Court rules that GST cannot be levied on by-products like husk, bran, and broken rice retained by rice millers under PDS contracts, holding such by-products are not consideration for supply.

Case Summary: M/s Venkata Durga Malleswara Traders v. State of Andhra Pradesh & OthersCourt: High Court of Andhra Prades...
17/10/2025

Case Summary: M/s Venkata Durga Malleswara Traders v. State of Andhra Pradesh & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 4314 of 2025Judgment Date: 19 February 2025Category: Validity of Assessment Order – Procedural Compliance (Signature & DIN)Relevant Sections: Sections 160 & 169 of CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019…...

Case Summary: M/s Venkata Durga Malleswara Traders v. State of Andhra Pradesh & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 4314 of 2025Judgment Date: 19 February 2025Category: Validity of Assessment Order – Procedural Compliance (Signature & DIN)Relevant Sections: S...

Case Title: M/s PVR Infra Projects v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetit...
17/10/2025

Case Title: M/s PVR Infra Projects v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 22087 of 2024Judgment Date: 19 February 2025Category: Assessment Order Validity – Procedural Defect (Unsigned Order, Missing DIN)Relevant Sections: Sections 160 & 169 of the Central Goods and Services Tax Act, 2017Relevant CBIC Circular: Circular No....

Andhra Pradesh High Court quashes GST assessment order in PVR Infra Projects v. Assistant Commissioner for lack of officer’s signature and DIN, reaffirming procedural compliance as essential under GST law.

Case Title: M/s. Ratha Services v. Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh, AmaravatiPet...
17/10/2025

Case Title: M/s. Ratha Services v. Assistant Commissioner (ST) & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 18926 of 2024Category: Assessment – Validity of GST order for absence of DINDate of Judgment: 19 February 2025Relevant Section: Assessment under the CGST Act, 2017; CBIC Circular No. 128/47/2019-GST dated 23.12.2019 Facts of the Case…...

Andhra Pradesh High Court quashes GST assessment order for not containing a Document Identification Number (DIN), reaffirming that such orders are non-est as per CBIC circular and Supreme Court precedent.

Case Title: M/s Sri Ramalingeswara Traders v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, Amarav...
17/10/2025

Case Title: M/s Sri Ramalingeswara Traders v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: Writ Petition No. 22837 of 2024Date of Judgment: 19 February 2025Category: Assessment Order Validity – Procedural Invalidity (Unsigned and No DIN)Relevant Sections: Sections 160 & 169 of the CGST Act, 2017Relevant Rule/Circular: CBIC Circular No. 128/47/2019-GST dated 23.12.2019…...

Andhra Pradesh High Court quashed GST assessment order as unsigned and without DIN, holding it invalid under Sections 160 and 169 of the CGST Act and CBIC Circular No. 128/47/2019-GST.

Case Title: Srivari Enterprises v. Assistant Commissioner of State Tax & OthersCourt: High Court of Andhra Pradesh, Amar...
17/10/2025

Case Title: Srivari Enterprises v. Assistant Commissioner of State Tax & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 25034 of 2024Category: Assessment Order Validity – Absence of DIN (Document Identification Number)Date of Judgment: 19 February 2025Relevant Sections: Section 73 / 74 of CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019 Facts (Para 1–2)...

Andhra Pradesh High Court quashed a GST assessment order in Srivari Enterprises v. Assistant Commissioner of State Tax (W.P. No. 25034/2024) for lacking a DIN, reaffirming that orders without DIN are invalid under GST law.

Case Title: M/s. Venkata Durga Malleswara Traders v. State of Andhra Pradesh & Others Court: High Court of Andhra Prades...
17/10/2025

Case Title: M/s. Venkata Durga Malleswara Traders v. State of Andhra Pradesh & Others Court: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 4570 of 2025Judgment Date: 19 February 2025Category: Assessment Order – Validity of Unsigned Order and Absence of DINRelevant Sections: Sections 160 & 169 of CGST Act, 2017Period of Dispute: FY 2020–21…...

Case Title: M/s. Venkata Durga Malleswara Traders v. State of Andhra Pradesh & Others Court: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 4570 of 2025Judgment Date: 19 February 2025Category: Assessment Order – Validity of Unsigned Order and Absence of DINRelevant Sections: Section...

Case Title: M/s Challa Infra Projects Pvt. Ltd. vs Assistant Commissioner State Tax and OthersCourt: High Court of Andhr...
17/10/2025

Case Title: M/s Challa Infra Projects Pvt. Ltd. vs Assistant Commissioner State Tax and OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 4524 of 2025Judgment Date: 19 February 2025Category: Assessment Order – Validity / Procedural ComplianceRelevant Sections: Sections 73, 74, and 75 of the CGST Act, 2017; CBIC Circular No. 128/47/2019–GST dated 23.12.2019…...

Andhra Pradesh High Court quashes GST assessment order in Challa Infra Projects Pvt. Ltd. v. Assistant Commissioner State Tax for lack of DIN, reaffirming that non-DIN orders are invalid under GST.

Case Title: Haigreeva Infratech Projects Ltd vs State of Andhra Pradesh and OthersCourt: High Court of Andhra Pradesh, A...
17/10/2025

Case Title: Haigreeva Infratech Projects Ltd vs State of Andhra Pradesh and OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 16976 of 2024Date of Judgment: 19 February 2025Category: Jurisdiction – Dual Assessment under GSTRelevant Sections: Section 6 of the CGST Act and APGST Act (assessment by one authority only) Facts (Para 1–3) Haigreeva Infratech Projects Ltd was served with assessment notices by both the State GST Authorities and the Directorate General of GST Intelligence (DGGI) for the period 2017–2021....

The Andhra Pradesh High Court dismissed as infructuous a writ petition challenging dual GST assessments by State and Central authorities, reaffirming that only one authority can assess under Section 6 of the CGST Act.

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