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.
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
Polu Venkata Lakshmamma Vs The State of Andhra Pradesh (Andhra Pradesh High Court) Once there is a failure of rules of natural justice, even if there is an alternative remedy, a writ is maintainable. The law is well settled. Hence, the impugned order, dated 22.12.2020 as communicated by the endorsement dated 14.12.2021 is hereby set […]
