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.
Andhra Pradesh HC directs issuance of GST order in English, as petitioner was not conversant with Hindi, impacting appeal preparation.
Andhra Pradesh High Court held that service of appellate order u/s. 107 of the CGST Act, 2017 passed by the Commissioner (Appeals) in the state of Andhra Pradesh should be in both English and Hindi. Passing of such order in only Hindi language is not permissible.
Andhra Pradesh HC quashes GST demand order in Form GST DRC-07 due to non-adherence to 30-day response period prescribed under Section 61 of CGST Act 2017
Andhra Pradesh High Court held that show cause notice proposing confiscation of goods failed to contain specific reason for confiscation. Further, order relating to confiscation of goods didn’t mentioned DIN. Accordingly, order set aside and matter remanded back.
It is the case of the petitioner that this e-mail order was not received by the petitioner, in as much as the e-mail ID to which the order had been sent, had become inactive and was not being used by the petitioner.
Andhra Pradesh High Court held that notification no. 20 of 2003 dated 20.07.2023 prohibiting export of Non-Basmati White Rice cannot have the retrospective effect. The said notification shall have prospective effect only.
