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 says […]
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
Vennapusa Venkata Subba Reddy Vs Union of India (Andhra Pradesh High Court) It is allegged that petitioner has issued fake GST invoices with a total turnover of Rs. 397,28,11,944/- without supply of goods to different business firms/companies by passing on a total fraudulent input tax credit of Rs. 61,30,33,274/- in respect of 21 firms, out […]
Ocean Sparkle Ltd. v. Assistant Commissioner (ST) (Andhra Pradesh High Court) Ocean Sparkle Ltd. (Appellant) has filed the current writ petition challenging the Assessment Order bearing Ref. No. ZD370321001535W dated March 17, 2021 on the grounds of non-compliance with provisions laid in Section 75(4) of the Central Goods and Services Act, 2017 (CGST Act). The […]
Sree Sai Lakshmi Padmavati Dal Mills Vs Commercial Tax Office (Andhra Pradesh HC) FULL TEXT OF THE JUDGMENT/ORDER of ANDHRA PRADESH HIGH COURT In the present Writ Petition, challenge is to the order of assessment bearing A.O. No.206662 dated 31.03.2020 passed by the Commercial Tax Officer, Tenali, 1st respondent herein. 2. Heard Sri Srinivasa Rao […]
Guduru Chandra Sekhar Vs Union of India (Andhra Pradesh High Court) In the instant case, though the petitioner herein initially filed appeal on 17.08.2020, before the Commissioner Of Customs and Central Tax (Appeals), it is clear from Form-CAI that the appellant undertook to pay the mandatory pre-deposit of 7.5% of the disputed amount but did […]
Smt. Chhaya Devi Vs Union Of India (Andhra Pradesh High Court) FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Admittedly in the case in hand the applicant is the proprietor of the company and is responsible to the company for conduct of the business of the company, even if the business is being […]
GRT Hotels & Resorts Pvt. Ltd. Vs State of Andhra Pradesh & Anr (Andhra Pradesh HC) In M/s. GRT Hotels & Resorts Pvt. Ltd., Vs. State of Andhra Pradesh & Anr (Writ Petition No. 7584 of 2021 dated: 06.04.2021, it is held that, Sub-Section (4) of Section 75 of the Central Goods & Services Tax […]
Sri Lakshmi Venkateswara Vs State of Andhra Pradesh (High Court Andhra Pradesh) The Counsel for the petitioner submits that since the Assessment Order copies were received manually, there was no occasion for the petitioner to submit grounds of appeal electronically as he has to file the order copies and other relevant documents along with the […]
Insider trading was only made an offence in India under the SEBI Act, 1992 and it essentially deals with the sale and purchase of securities in the field of stock market based on nonpublic material information. No provision akin to Section 12-A and 15-G of the SEBI Act was incorporated in IPC by the Parliament relating to private sale transactions of purchase or sale of land which was an immovable property by invoking the said concept/theory of insider trading.
