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Andhra Pradesh HC

Order passed without giving reasons violates principles of natural justice

April 3, 2022 1503 Views 0 comment Print

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 […]

HC explains exemption from service tax to SEZ Developer or Unit to carry on authorised operations

March 22, 2022 4617 Views 0 comment Print

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 […]

GST Appeal cannot be rejected merely for Manual filing of the same: HC

March 21, 2022 12729 Views 0 comment Print

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 […]

Creditors needs to adhere time-limit fixed by Magistrate for taking over possession of secured assets

March 4, 2022 10617 Views 0 comment Print

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 […]

Once there is a failure of rules of natural justice, even if there is an alternative remedy, a writ is maintainable

February 10, 2022 1662 Views 0 comment Print

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 […]

Commercial court is empowered to provide new time period for filing written submission

February 4, 2022 26790 Views 0 comment Print

Commercial Court shall have power to provide a new time period for filing written statement under section 15(4) of the Act, 2015 itself, independent of Section 148 CPC.

Writ jurisdiction cannot be invoked, in case efficacious alternative remedy is available

October 20, 2021 1629 Views 0 comment Print

Kesoram Industries Ltd. Vs Assistant Commissioner of Central GST & Central Excise (Andhra Pradesh High Court)  The Writ Petition was filed to get relief of levy of interest on late payment. Section 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a settled […]

Rejection of tender justified for not having GST registration when goods under Tender liable to GST

October 3, 2021 5694 Views 0 comment Print

A person is exempted from the requirement of registration if he is engaged in supplying only those goods and services which are exempt from registration and does not supply any other goods or services. If such a person deals in any other goods or services, he will not be eligible for such exemption.

HC Grants Bail to Money Laundering Accused

September 26, 2021 1584 Views 0 comment Print

Bhimendra Kumar Goyal Vs Enforcement Directorate (Andhra Pradesh High Court) Hon’ble Apex Court in catena of cases observed that while granting bail the Court has to keep in mind the nature of accusation, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character of the accused, circumstances […]

SVLDRS Discharge certificate cannot be withheld for transition of disputed credits to GST

September 1, 2021 1266 Views 0 comment Print

Bharathi Cement Corporation Pvt. Ltd. Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court) Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause notice issued […]

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