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Andhra Pradesh HC

GST assessment based on Facebook & social media postings- HC dismisses writ

August 14, 2022 2181 Views 0 comment Print

Petitioner explained that they have not conducted any events in respect of documents available on Facebook and that documents were uploaded only for advertisement

Pre-arrest bail not granted in socio-economic offence

August 6, 2022 1257 Views 0 comment Print

Held that keeping in view the gravity of the crime, it being socio-economic offence, petitioner is not entitled for pre-arrest bail.

Application for appointment of an arbitrator dismissed in absence of arbitration agreement

August 4, 2022 1581 Views 0 comment Print

Held that Manual issued by the Government suggesting settlement of dispute by arbitration would not amount to execution of arbitration agreement between the parties. Application u/s 11(4) & 11(6) dismissed as no arbitration agreement exists between the parties.

GST demand based on promotion of business on social media – HC directs petitioner to Approach Appellate Authority

July 21, 2022 2175 Views 0 comment Print

Held that information available on the social media platform of petitioner shows that the event were conducted. Petition dismissed giving liberty to the Petitioner to approach the Appellate Authority.

APVAT: HC directs Revenue to grant refund of excess payment along with interest due to delay

July 14, 2022 1464 Views 0 comment Print

Venkateswara Electricals Vs State of Andhra Pradesh (Andhra Pradesh High Court) HC Directs Revenue Department to grant refund of the excess payment along with the interest due to delay The Hon’ble Andhra Pradesh High Court in M/s Venkateswara Electricals v State of Andhra Pradesh [Writ Petition No. 4072 of 2022 dated March 9, 2022] directed […]

Andhra HC allows Interest for delay in payment of VAT Refund

July 10, 2022 1479 Views 0 comment Print

Vekanteswara Electricals Vs State of Andhra Pradesh (Andhra Pradesh High Court) It is to be noted here that as per Section 38 (1)(a) of the APVAT Act, 2005, a refund is to be made within 90 days from the date of claim made by the dealer. As stated above, the claim was made nearly a […]

No penalty without giving opportunity of hearing to assessee

June 24, 2022 891 Views 0 comment Print

Penalty was not to be imposed on assessee as demand did not form part of the notice dated 13.08.2020 and opportunity of hearing was not provided to assessee.

GST penalty cannot be imposed without giving an opportunity of hearing

June 4, 2022 5016 Views 0 comment Print

S.P.Y. Agro Industries Limited Vs Union of India (Andhra Pradesh HC) Penalties have been imposed creating additional liability on the petitioner, which was not reflected in the earlier notice dated 13.08.2020. No opportunity of hearing was given to the petitioner while imposing the said penalty. As stated earlier Section 62 of the Act does not […]

DRI cannot inspect or seize goods relating to units situated in SEZ

June 2, 2022 4617 Views 0 comment Print

Customs authorities (DRI officials) have no power or jurisdiction to inspect or seize goods in respect of units situated in the SEZ area. The Court held that only the Officers empowered under Section 22 of the SEZ Act have the power to investigate any offence committed in the SEZ unit.

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

May 18, 2022 6354 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 […]

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