Login
Login
HomeGSTGST Registration Restoration Nullifies ITC Reversal Demand: Andhra Pradesh High Court

GST Registration Restoration Nullifies ITC Reversal Demand: Andhra Pradesh High Court

GST

Published on

By Mariya Paliwala
GST Registration Restoration Nullifies ITC Reversal Demand: Andhra Pradesh High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Andhra Pradesh High Court has held that once a GST registration is restored, the consequential demand for reversal of closing Input Tax Credit (ITC) automatically falls, setting aside an assessment order that directs reversal of ITC exceeding Rs. 22.68 lakh.  The Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar  observed that the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST

AI-Led GST Crackdown Uncovers ₹74,782 Crore Fake ITC Fraud in FY26

The Central Government has significantly intensified its technology-driven crackdown on Goods and Services Tax...
Supreme Court

No Appeal Lies Against Sessions Court Conviction Reversing Acquittal; Revision Is the Only Statutory Remedy: Supreme Court

The Supreme Court has held that an accused cannot file a statutory appeal under...
Direct Tax

Cruise Operators Eligible for Presumptive Tax U/s 44B; Onboard Hospitality Doesn’t Change Nature of Passenger Carriage: Supreme Court

The Supreme Court has held that cruise operators providing passenger transportation remain eligible for...
Supreme Court

Registrar Can Amend Service Rules Under Cooperative Societies Act: Supreme Court 

The Supreme Court has held that the Registrar is empowered not only to frame...

More like this

GST

AI-Led GST Crackdown Uncovers ₹74,782 Crore Fake ITC Fraud in FY26

The Central Government has significantly intensified its technology-driven crackdown on Goods and Services Tax...
Supreme Court

No Appeal Lies Against Sessions Court Conviction Reversing Acquittal; Revision Is the Only Statutory Remedy: Supreme Court

The Supreme Court has held that an accused cannot file a statutory appeal under...
Direct Tax

Cruise Operators Eligible for Presumptive Tax U/s 44B; Onboard Hospitality Doesn’t Change Nature of Passenger Carriage: Supreme Court

The Supreme Court has held that cruise operators providing passenger transportation remain eligible for...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.