Andhra Pradesh High Court held that transfer of property cannot be declared as void by invoking provisions of section 81 of the Central Goods and Services Tax Act, 2017 unless there is a finding as to the nature of the transactions by competent authority.
Andhra Pradesh High Court held that levy of penalty under section 271D of the Income Tax Act untenable since AO didn’t record any satisfaction to the effect that provisions of section 269SS of the Income Tax Act are violated.
Andhra Pradesh High Court clarifies GST liability on annuity payments under the Hybrid Annuity Model, following CBIC circular on time of supply for National Highway projects.
Andhra Pradesh High Court held that continuation of order of attachment and Garnishee impermissible since petitioner has preferred an appeal against the assessment order and has paid 10% of the disputed tax as required under section 107 of the CGST Act.
Andhra Pradesh High Court upholds dismissal of GST appeals filed beyond statutory limits in Venkateswara Rao Kesanakurti vs. State of Andhra Pradesh.
Fees collected by the agricultural market committee for its services were not tax and was generally defined to be a charge for a special service rendered to individuals by some Governmental agency.
Andhra Pradesh High Court held that claim not part of resolution plan stand extinguished on the date of approval of resolution plan and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan.
Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.
Andhra Pradesh High Court held that insurance company cannot object to the income of the deceased as deceased did business and earned income as apparent from TDS deducted. Accordingly, compensation enhanced.
Andhra Pradesh High Court, in the matter cancellation of GST registration on allegation of availment of Input Tax Credit without actual receipt of goods, has dismissed the present writ on the ground of availability of alternative remedy.
