Andhra Pradesh HC

GST: Prohibition Order passed by DC without authorization is invalid

Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (ST) (Andhra Pradesh High Court)

Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) As per the provisions of Section 67(1) of the Act, power of inspection is specified to an officer not below the rank of joint commissioner. The said officer for the purpose of search as specified in Section 67(1) (a) and (b) may authorize in […]...

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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Assistant Commissioner of State Tax (Andhra Pradesh High Court) The GST regime which came into effect from 01.07.2017 repealed a host of indirect taxes which were previously in force.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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HC allows Filing of GSTR 9 & GSTR 9C without late fees & penalty until further order

All India Federation of Tax Practitioners Vs Union of India (Andhra Pradesh High Court)

All India Federation of Tax Practitioners Vs Union of India (Andhra Pradesh High Court) Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of [&he...

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AP HC stays recovery of Section 50 Interest on ITC under GST

Srinidhi Marketing Vs Union of India (Andhra Pradesh High Court)

Considering facts that as per Section 50 of the Central Goods and Services Act, 2017, interest is payable on the delayed payment of tax and that as per the interest statement filed along with the impugned letter, dated 07.02.2020, there was delay in filing GSTR-3B and hence, interest on 'cash set off' and 'ITC set off' has been calculated...

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Accept C ‘Form’ even if Assessment orders already been passed by AO

Vyplavi Granites Vs CTO (Andhra Pradesh High Court)

It is a fit case where the relief sought for by the petitioner can be granted to the extent of directing the authority to reopen assessment filed by the petitioner through letter, dated 2.5.2017 and deal with the acceptance of the documents, more particularly, 'C' form and 'II' form declarations and then pass orders in accordance with law...

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HC permits manual rectification of GSTR-3B

M/s. Panduranga Stone Crushers Vs. Union of India (Andhra Pradesh: Amaravati)

M/s. Panduranga Stone Crushers Vs. Union of India (Andhra Pradesh: Amaravati) Petitioner is permitted to rectify GSTR-3B statements for the months of August and December, 2017 and January and February, 2018 manually subject to the outcome of the writ petition. It is made clear that if the petitioner submits a rectified statements for the ...

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Tax deducted is income received U/s 198 of the IT Act

Sri Y. Rathiesh V. CIT (Andhra Pradesh High Court)

Whenever an amount deducted as tax at source becomes incapable of being being adjusted or counted towards tax payable, it acquired the character of an  income. In such an event, it partake the character of any other income and is liable to be dealt with accordingly....

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No addition U/s 68 in respect of gift received from maternal aunt out of natural love

Pendurthi Chandrasekhar Vs DCIT (Andhra Pradesh HC)

Pendurthi Chandrasekhar Vs DCIT (Andhra Pradesh HC) Conclusion: AO was not justified in adding the amount of Rs. 73,00,000 to the account of  assessee received from maternal aunt as the donor herself had given a confirmation letter clearly stating therein that she had transferred the amount  and further declaring that she gave the said ...

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RTI not applicable to non-governmental religious institutions

G. Rajenderanath Goud Vs The Government of Andhra Pradesh (High Court Hyderabad)

Religious institutions like temples, churches, mosques, which were not financed/funded by government did not fall within the purview of Right to Information Act, 2005. However, it is desirable to amend the Act at least to bring in its fold all the registered temples/institutions having income over and above a particular limit, to furni...

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