Andhra Pradesh HC

Writ jurisdiction cannot be invoked, in case efficacious alternative remedy is available

Kesoram Industries Ltd. Vs Assistant Commissioner of Central GST & Central Excise (Andhra Pradesh High Court)

Kesoram Industries Ltd. Vs Assistant Commissioner of Central GST & Central Excise (Andhra Pradesh High Court)  The Writ Petition was filed to get relief of levy of interest on late payment. Section 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a...

Read More

Rejection of tender justified for not having GST registration when goods under Tender liable to GST

ASR Hospitals (India) Pvt. Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court)

A person is exempted from the requirement of registration if he is engaged in supplying only those goods and services which are exempt from registration and does not supply any other goods or services. If such a person deals in any other goods or services, he will not be eligible for such exemption....

Read More

HC Grants Bail to Money Laundering Accused

Bhimendra Kumar Goyal Vs Enforcement Directorate (Andhra Pradesh High Court)

Bhimendra Kumar Goyal Vs Enforcement Directorate (Andhra Pradesh High Court) Hon’ble Apex Court in catena of cases observed that while granting bail the Court has to keep in mind the nature of accusation, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused,...

Read More

SVLDRS Discharge certificate cannot be withheld for transition of disputed credits to GST

Bharathi Cement Corporation Pvt. Ltd. Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court)

Bharathi Cement Corporation Pvt. Ltd. Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court) Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause no...

Read More

Andhra Pradesh HC extends all Interim Orders subsisting on 21.04.2021

In re Extension of interim orders in view of current wave of Covid-19 Pandemic Vs State of Andhra Pradesh (Andhra Pradesh High Court)

In re Extension of interim orders in view of current wave of Covid-19 Pandemic Vs State of Andhra Pradesh (Andhra Pradesh High Court) FULL TEXT OF THE JUDGMENT/ORDER of ABDHRA PRADESH HIGH COURT The current wave of COVID-19 pandemic has created havoc in the country with fast rising number of cases. Many of the learned advocates […...

Read More

HC explains period for which interest payable on pre-deposit refunded

M/s. Maithan Ceramics Limited Vs The Commissioner of Central Tax (Andhra Pradesh High Court)

M/s. Maithan Ceramics Limited Vs The Commissioner of Central Tax (Andhra Pradesh High Court) An analysis of the aforesaid statutory morphism would show while the original provision stipulated interest would be payable at a rate specified in Section 27A after expiry of three months from the date of communication of the order of the appella...

Read More

HC direction on Adjustment of Income Tax Refund towards Tax, Interest & Penalty under Karvivad Samadhan Scheme

Best India Tobacco Suppliers Pvt. Ltd. Vs CIT (Andhra Pradesh High Court)

Best India Tobacco Suppliers Pvt. Ltd. Vs CIT (Andhra Pradesh High Court) The important aspect for consideration in this writ petition is when the assessee files declaration under Karvivad Samadhan Scheme, 1998 (for short, ‘the KVS scheme’) i.e., whether the tax refund should be adjusted towards the arrears of the tax proper first and...

Read More

A.P. VAT : No illegality in Higher VAT Rate for Sale during Non-Registration

Balaji Agencies Vs Special Chief Secretary to Government (Andhra Pradesh High Court)

Balaji Agencies Vs Special Chief Secretary to Government (Andhra Pradesh High Court) Since the turnover of the petitioner for the 1st quarter ending 30.06.2006 was Rs.13,14,724/- which exceeded Rs.10 lakhs, the petitioner had an opportunity to apply for registration as VAT dealer. As per Rule (5) of A.P. VAT Act, the petitioner was requir...

Read More

AP VAT: ACAR can review on application by dealer & other affected parties- HC

Gail (India) Ltd. Vs The Assistant Commissioner (CT) (Andhra Pradesh High Court)

Gail (India) Ltd. Vs Assistant Commissioner (CT) (Andhra Pradesh High Court) Section 67(5) of Andhra Pradesh Value Added Tax, 2005 pellucidly tells that authority for clarifications shall have the power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties. It say...

Read More

BIS certification not mandatory for import of HARC

Kerneos Indai Aluminate Technologies Private Limited Vs Union of India (Andhra Pradesh High Court)

Refusal to issue customs clearance to the High Alumina Refractory Cement (HARC) imported – demand for production of BIS certificate for the goods imported by the petitioners...

Read More

Browse All Categories

CA, CS, CMA (5,807)
Company Law (7,811)
Custom Duty (8,842)
DGFT (4,671)
Excise Duty (4,562)
Fema / RBI (4,901)
Finance (5,283)
Income Tax (38,962)
SEBI (4,219)
Service Tax (3,821)

Search Posts by Date

December 2021
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031