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Andhra Pradesh HC

Arbitration agreement cannot be acted upon unless stamp duty is paid: SC

May 18, 2022 5967 Views 0 comment Print

VR Commodities Private Limited Vs Norvic Shipping Asia Pte. Ltd. (Andhra Pradesh High Court) With respect to the validity of the arbitration clause in an unstamped instrument, the Supreme Court relied on sections 33 and 35 of the Indian Stamp Act, 1899. Section 33 of the legislation relates to the examination and impounding of instruments […]

Notice not mentioning particulars, on which the case against a person is based, is invalid

May 18, 2022 1542 Views 0 comment Print

A notice which does not mention the particulars, on which the case against the person is based, cannot provide a foundation for the proceedings that follow.

HC Stays Operation of confiscation notice under Section 130 of CGST Act

May 11, 2022 4035 Views 0 comment Print

Matrix Traders Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) HC admitted the Writ Petition and Stayed the Operation of confiscation notice under Section 130 of the CGST Act, 2017 on the ground that w.e.f. January 1, 2022 the non-obstante clause has been removed from Section 130 of the CGST Act, 2017 and therefore, in […]

Unilateral cancellation of registered deed by donor is not valid

May 8, 2022 8013 Views 0 comment Print

Chelluboyina Nagaraju Versus Molleti Ramudu Alias Vijayalakshmi (Andhra Pradesh High Court) Facts- The plaintiffs, sisters, filed suit to declare their title and for recovery of possession. In the plaint, it was contended that the plaint schedule property originally belonged to the mother of plaintiffs and that their mother executed a registered gift settlement deed in […]

No prosecution of customer for mere visit to brothel house for prostitution

May 7, 2022 3564 Views 0 comment Print

Chennuboina Raj Kumar Vs State of Andhra Pradesh (Andhra Pradesh HC) Learned counsel for the petitioner submits that the petitioner is only customer who visited the said brothel house for prostitution on payment made to other accused and as per the settled law in this regard, customer is not liable for prosecution for any of […]

Opportunity of hearing under GST must before imposing any Tax/Penalty or taking adverse decision

April 6, 2022 4014 Views 0 comment Print

Sree Constructions Vs Assistant Commissioner (ST) (Andhra Pradesh High Court) Sub- Section (4) of Section 75 of CGST Act, reads as under:- ‘An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.’ It […]

Order passed without giving reasons violates principles of natural justice

April 3, 2022 1236 Views 0 comment Print

N. Srinath Reddy Vs State of Andhra Pradesh (Andhra Pradesh High Court) The petitioner had been granted a quarry lease for Black Granite, for a period of 20 years. The said lease had been determined by an order dated 31.07.2018. Aggrieved by the said order, a Revision was filed under Rule 35-A of the A.P.Minior […]

HC explains exemption from service tax to SEZ Developer or Unit to carry on authorised operations

March 22, 2022 3621 Views 0 comment Print

GMR Aerospace Engineering Limited Vs Union of India (Telangana and Andhra Pradesh High Court) Hon’ble Telangana and Andhra Pradesh High Court in GMR AEROSPACE ENGINEERING LIMITED AND ANOTHER Vs. UNION OF INDIA AND OTHERS mentioned that as long as the services are used for authorized operations of the SEZ unit. the same should be exempted from the […]

GST Appeal cannot be rejected merely for Manual filing of the same: HC

March 21, 2022 10608 Views 0 comment Print

Ali Cotton Mill Vs Appellate Joint Commissioner (ST) (Andhra Pradesh High Court) As the Rule 108 of APGST Rules, 2017 permits filing of appeal electronically, the petitioner had, first attempted to file the appeal electronically but the same was not received by the Department Website due to some glitches and therefore, the petitioner filed the […]

Creditors needs to adhere time-limit fixed by Magistrate for taking over possession of secured assets

March 4, 2022 9048 Views 0 comment Print

Mangalagiri Textile Mills Private Limited Vs The State Bank of India (Andhra Pradesh High Court) Facts- The petitioners obtained loan from the SBI. The account became a Non-Performing Asset where under the total amount of Rs. 10,36,25,840 was to be paid. As the petitioners had defaulted, the SBI, prior to sanctioning OTS, on 27.02.2019 had […]

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