Andhra Pradesh HC

Order passed without furnishing relied upon documents to assessee is against the principles of natural justice

M. R. Metals Vs Deputy Commissioner (Andhra Pradesh High Court)

Andhra Pradesh High Court held that the assessment order was passed without furnishing the important documents which are the base of the order to the petitioner enabling the petitioner to make a representation or produce any material contra to the same. Such order is against the principles of natural justice....

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GST @18% is leviable on alcoholic liquor for human consumption

Esveeaar Distilleries Private Limited Vs Assistant Commissioner (State Tax) (Andhra Pradesh High Court)

Andhra Pradesh High Court held that alcoholic liquor for human consumption doesnt constitute food/ food product falling within Chapter 1 to 22 and hence liable to tax @ 18% in terms of notification no. 6/2021- Central Tax (Rate) dated 30.09.2021...

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GST refund- Export proof (shipping bills) cannot be made applicable to electricity

Sembcorp Energy India Ltd Vs State of Andhra Pradesh (Andhra Pradesh High Court)

Andhra Pradesh High Court observed that the law does not compel a man to do things which he cannot possibly perform and it was held that Rule 89 of CGST Rules, 2017, deals with a procedure for claiming refund, but requiring them to produce shipping bills, as proof of export cannot be made applicable to electricity, as it is impossible to ...

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HC directs appellant to resubmit GST appeal either electronically or manually

Sri Lakshmi Venkateswara General Merchants and Commission Agents Vs State of Andhra Pradesh (Andhra Pradesh High Court)

Sri Lakshmi Venkateswara General Merchants and Commission Agents Vs State of Andhra Pradesh (Andhra Pradesh High Court) It is true that Rule 26(1) specifies that all applications including the appeals which are required to be submitted under the provisions of these Rules shall be so submitted electronically with a digital signature certif...

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Order passed u/s 11 of Arbitration and Conciliation Act, 1996 cannot be reviewed

Nagireddy Srinivasa Vs Chinnari Suryanarayana (Andhra Pradesh High Court)

Held that there is no provision in the Arbitration and Conciliation Act, 1996, providing for a review of an order passed under Section 11 of the Act....

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Whether refund claim was time barred or not to be reconsidered as Limitation of 2 Years started from the insertion of Rule 89(1A)

Axis Bank Limited Vs Union of India (Andhra Pradesh High Court)

Since the impugned order of rejecting the refund claim was passed on 23.11.2020 and this Circular came to be issued on 25.09.2021 giving a clarification as to the date for claiming refund under Section 89 of the CGST Act, and Section 19 of the IGST Act, 2017, therefore, the matter was remanded back to the authority to deal with the refund...

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GST Refund Application: Period From 01.03.2020 to 28.02.2022 excludable in Limitation calculation

Gandhar Oil Refinery (India) Ltd. Vs Assistant Commissioner of Sales Tax (Andhra Pradesh High Court)

Gandhar Oil Refinery (India) Ltd. Vs Assistant Commissioner of Sales Tax (Andhra Pradesh High Court) A perusal of material on record would show that GST refund application came to be made by the petitioner was on 22.09.2021, for the Tax period May, 2018 to May, 2019. Though, learned Government Pleader would contend that the said […...

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Employers are jointly and severally liable for payment of gratuity to employee

District Cooperative Central Bank Ltd. Vs Controlling Authority under Payment of Gratuity Act 1972 & Assistant Commissioner of Labour (Andhra Pradesh High Court)

Assessee bank was jointly and severally liable for payment of the amount of gratuity to the employee alongwith the existing employer as per the provisions of Payment of Gratuity Act...

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Section 80(I) deduction eligible on Interest on delayed payment from debtors

Kanakadurga Agro Oil Products Limited Vs ACIT (Andhra Pradesh High Court)

The controversy revolves around the word ‘derived’ and the word ‘industrial undertaking’. The question is whether the interest paid on delayed payments form part of profits and gains derived from an industrial undertaking?...

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GST Inspection/Search by Assistant Commissioner based on valid authorization by Chief Commissioner is valid

Bommineni Ramanjaneyulu Vs Joint Commissioner of State Taxes (Andhra Pradesh High Court)

Inspection/Search by Assistant Commissioner (ST) is valid on basis of authorization by Chief Commissioner under section 2(91) of the GST Act...

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