GST Orders Without Document Identification Number Still Valid If Issued on Portal: Andhra Pradesh High Court

The Andhra Pradesh High Court upheld orders involving Kudos Facility Services, saying DIN absence does not invalidate electronically issued documents reference numbers. Justices Rao Raghunandan Rao and T. C. D. Sekhar held digital validity and compliance were adequately proven.

Separate Billing Does Not Determine Tax Characterization: Andhra Pradesh High Court on Composite Supply

The Andhra Pradesh High Court ruled that inseparable goods essential to services form a composite supply, and billing methods cannot alter tax classification under GST law. Judges said chemicals and mud engineering were naturally bundled for safe drilling operations.

Rajasthan High Court Quashes GST Appeal After Same Officer Acted as Inspector and Appellate Authority

The Rajasthan High Court set aside a GST appeal after finding that the same Additional Commissioner acted as both inspecting and appellate authority, holding such dual roles under Section 107 of the GST Act violated principles of fairness and natural justice.

Time-Barred GST Appeals Cannot be Condoned Even Under Article 226: Gujarat High Court

The Gujarat High Court ruled that delays in filing GST appeals cannot be condoned beyond the statutory time limit, even under Article 226 writ jurisdiction. Justices A.S. Supehia and Pranav Trivedi dismissed the petition, citing excessive and impermissible delay.

Section 74 CGST Act| Combining Multiple Financial Years in One Show Cause Notices Is Illegal: Bombay High Court 

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