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Andhra Pradesh HC

Orders Passed without Fair Opportunity during Lockdown violates Principle of Natural Justice

May 11, 2020 7413 Views 0 comment Print

Assessment Order passed by the Respondent under the provisions of the Andhra Pradesh Value Added Tax Act 2005 in AO No 207184 dated 17.04.2020 for the period 06/2014 to 03/2016 as illegal, arbitrary, bad in law without jurisdiction and bereft of any valid reasons violative of principles of natural justice and violative of Articles 14, 191g and 265 of the Constitution of India and consequently set aside the same.

Allow manual filing of Tran-1 or Open GST Portal: HC

April 19, 2020 1821 Views 0 comment Print

Maturu Panchakshari Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court) The GST regime which came into effect from 01.07.2017 repealed a host of indirect taxes which were previously in force. Section 140 of SGST Act provides for transfer of the amount of Value Added Tax Credit carried forward under the APVAT Act, 2005 […]

GST: Prohibition Order passed by DC without authorization is invalid

March 6, 2020 1677 Views 0 comment Print

Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) As per the provisions of Section 67(1) of the Act, power of inspection is specified to an officer not below the rank of joint commissioner. The said officer for the purpose of search as specified in Section 67(1) (a) and (b) may authorize in […]

HC allows Filing of GSTR 9 & GSTR 9C without late fees & penalty until further order

March 3, 2020 7902 Views 0 comment Print

All India Federation of Tax Practitioners Vs Union of India (Andhra Pradesh High Court) Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of […]

AP HC stays recovery of Section 50 Interest on ITC under GST

February 26, 2020 16776 Views 0 comment Print

Considering facts that as per Section 50 of the Central Goods and Services Act, 2017, interest is payable on the delayed payment of tax and that as per the interest statement filed along with the impugned letter, dated 07.02.2020, there was delay in filing GSTR-3B and hence, interest on ‘cash set off’ and ‘ITC set off’ has been calculated and payment thereof has been asked for, recovery of interest against the petitioner, insofar it relates to `I.T.C. set off, shall remain stayed.

Accept C ‘Form’ even if Assessment orders already been passed by AO

November 29, 2019 18240 Views 0 comment Print

It is a fit case where the relief sought for by the petitioner can be granted to the extent of directing the authority to reopen assessment filed by the petitioner through letter, dated 2.5.2017 and deal with the acceptance of the documents, more particularly, ‘C’ form and ‘II’ form declarations and then pass orders in accordance with law, within a period of three months from the date of receipt of a copy of this order.

Enable petitioner to again file Form GST TRAN-1: HC

November 21, 2019 591 Views 0 comment Print

Sattibabu Motors Private Limited Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or […]

Open GST Portal to enable petitioner to again file Form GST TRAN-1

August 29, 2019 585 Views 0 comment Print

Garuda Packaging Pvt Ltd Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 30.09.2019. It […]

HC permits manual rectification of GSTR-3B

August 14, 2019 12933 Views 0 comment Print

M/s. Panduranga Stone Crushers Vs. Union of India (Andhra Pradesh: Amaravati) Petitioner is permitted to rectify GSTR-3B statements for the months of August and December, 2017 and January and February, 2018 manually subject to the outcome of the writ petition. It is made clear that if the petitioner submits a rectified statements for the above […]

Allow filing of Form GST TRAN-1 again: HC

August 13, 2019 873 Views 0 comment Print

Lantech Pharmaceuticals Ltd. Vs Prl. Commissioner (Andhra Pradesh High Court) Hon;ble High Court disposes Writ Petition directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually,on or before 31.08.2019. It is needless to say […]

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