The Court held that disputed issues and ongoing statutory proceedings cannot be challenged through a writ petition. It emphasized that proper remedies must be pursued before competent forums.
Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh High Court concerned the jurisdiction to assess and recover Integrated Goods and Services Tax (IGST) on imported goods and the authority of State GST officers to initiate proceedings in relation to such imports. The petitioner, […]
The court held that a GST circular cannot enforce retrospective application of the 70:30 tax split on solar EPC contracts. It clarified that such application is optional for taxpayers and not mandatory for authorities.
The Court upheld addition of unexplained income after finding no credible evidence of the donor’s financial capacity. It ruled that failure to establish source and genuineness of cash gifts justifies tax addition.
The Court held that recovery under Section 79 is valid when the assessment has attained finality and dues remain unpaid. It ruled that no prior notice or fresh adjudication is required in such cases.
Valuation issues alone were not valid grounds for detention of goods in transit in Integrated Goods and Services Tax (IGST) movement, as such matters could not be examined at the stage of interception under Sections 129 and 130.
The issue involved recovery of export refunds based on Rule 96(10). The Court held that omission of the rule without a saving clause removed the legal basis for such recovery. The key takeaway is that proceedings cannot survive when the underlying rule ceases to exist.
The High Court held that DRT orders are appealable under Section 18 of the SARFAESI Act. It ruled that writ jurisdiction cannot be invoked without exhausting the statutory remedy.
The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or 130 of the GST Act, and such issues must be decided by the assessing authority.
The High Court quashed the appellate order rejecting a GST appeal on the ground of manual filing. The Court held that once the authority accepted the appeal and heard it on merits, it could not dismiss it later on a technical ground.
