Andhra Pradesh HC

Running of Business by Manager not sufficient ground for Bail in GST Evasion Case

Smt. Chhaya Devi Vs Union Of India (Andhra Pradesh High Court)

Smt. Chhaya Devi Vs Union Of India (Andhra Pradesh High Court) Admittedly in the case in hand the applicant is the proprietor of the company and is responsible to the company for conduct of the business of the company, even if the business is being managed by the so-called manager. The offence alleged against the […]...

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Filing of GST Appeal Electronically or Otherwise Defined by HC

Sri Lakshmi Venkateswara Vs State of Andhra Pradesh (High Court Andhra Pradesh)

Sri Lakshmi Venkateswara Vs State of Andhra Pradesh (High Court Andhra Pradesh) The Counsel for the petitioner submits that since the Assessment Order copies were received manually, there was no occasion for the petitioner to submit grounds of appeal electronically as he has to file the order copies and other relevant documents along with...

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Insider trading in land cannot be criminalized; FIRs quashed

Chekka Guru Murali Mohan & Anr Vs State of Andhra Pradesh (Andhra Pradesh HC)

Insider trading was only made an offence in India under the SEBI Act, 1992 and it essentially deals with the sale and purchase of securities in the field of stock market based on nonpublic material information. No provision akin to Section 12-A and 15-G of the SEBI Act was incorporated in IPC by the Parliament relating to private sale tra...

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HC set aside GST Refund cancellation order as FORM GST RFD-02 was not issued

SHCPLRJV Vs Assistant Commissioner (Andhra Pradesh High Court)

SHCPLRJV Vs ACCT (Andhra Pradesh High Court) Having regard to the fact that there is a default in compliance of Rule 90(1) read with para 2(d) of Circular No. 79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is […]...

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No GST on value of by-products i.e., broken rice, bran & husk by treating as part of milling charges: HC

Shiridi Sainadh Industries Vs Deputy Commissioner ST INT (Andhra Pradesh High Court)

Shiridi Sainadh Industries Vs Deputy Commissioner ST INT (Andhra Pradesh High Court) Writ Petition is allowed and the impugned Assessment Order passed by the 1st respondent vide Ref. No.CGST/ 2017-18/05 dated 29.10.2018 in so far as it relates to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating [&helli...

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HC allows GST Appeal filed Manually as valid Appeal

M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court)

M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court) In this Writ Petition, under Article 226 of the Constitution of India, the challenge is to the rejection order, dated 22.09.2018, of the learned Appellate Joint Commissioner (ST), Vijayawada, whereby the appeal of the petitioner was re...

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HC Allows to Submit Form GST TRAN-1 before 30.09.2020

Kun United Motors Pvt. Ltd Vs Assistant Commissioner of Central Tax GST Cell (Andhra Pradesh HC)

The issue under consideration is whether assessee is allowed to file Form TRAN-1 manually with department due to technical glitches with the GST online portal?...

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Allow to submit GST TRAN- 1 Form electronically or manually: HC

M/s. Sri G K Exim Vs The Deputy Commissioner (Andhra Pradesh High Court)

M/s. Sri G K Exim Vs Deputy Commissioner (Andhra Pradesh High Court) In W.P. No. 3298 of 2019, a similar issue came up before the Division Bench of this Court for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 […]...

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Orders Passed without Fair Opportunity during Lockdown violates Principle of Natural Justice

Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh)

Assessment Order passed by the Respondent under the provisions of the Andhra Pradesh Value Added Tax Act 2005 in AO No 207184 dated 17.04.2020 for the period 06/2014 to 03/2016 as illegal, arbitrary, bad in law without jurisdiction and bereft of any valid reasons violative of principles of natural justice and violative of Articles 14, 191...

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Allow manual filing of Tran-1 or Open GST Portal: HC

Maturu Panchakshari Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court)

Maturu Panchakshari Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court) The GST regime which came into effect from 01.07.2017 repealed a host of indirect taxes which were previously in force. Section 140 of SGST Act provides for transfer of the amount of Value Added Tax Credit carried forward under the APVAT Act, 2005 [&hel...

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