Andhra Pradesh High Court held that turnover of same assessee in different states cannot be assessed by department of one State. Accordingly, turnover relating to bus business for the States of Andhra Pradesh, Telangana, Tamilnadu and Puducherry needs to be assessed separately.
Andhra Pradesh High Court held that department cannot pass order under section 5 of the Prevention of Money Laundering Act, 2002 (PML Act) without recording of proper reasons. Accordingly, the order attaching the accounts is set aside.
Section 70 (1) of GST act only says that the proper officer shall have the power to summon any person whose attendance is considered necessary either to give evidence or to produce a document or any other thing in the enquiry and nothing more.
Y Screens Entertainment (India) Ltd Vs Government of AP (Andhra Pradesh HC) Issue- 3rd respondent cancelled the GST Registration of the petitioner for non filing of returns for a period of six months. Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order in Special Appeal which was dismissed on the ground that […]
Shaik Moulali Vs Sate of Andhra Pradesh (Andhra Pradesh High Court) This Writ Petition for mandamus is filed to declare the action of the 2nd respondent in levying property tax against the unofficial respondent No.3 in respect of the property in question, as illegal. 2) Heard learned counsel for the petitioner; learned Assistant Government Pleader […]
Andhra Pradesh High Court allowed the writ petition in the matter of cancellation of GST registration on account of non-filing of GST return as GST Tribunal has not been constituted.
Andhra Pradesh High Court held that main activity of the petitioner is imparting education with a non-commercial motive. Running of hostel and supplying food at subsidized price is incidental activity. Accordingly, transaction of supply of food items and beverages to students cannot be treated as sale of goods and hence VAT not applicable.
HC held that Adjudicating order not sustainable where such order was passed without granting an opportunity of personal hearing despite request for grant of such opportunity by assessee.
Andhra Pradesh High Court held that when investigation has already been commenced prior to filing of an application before Advance Ruling Authority (ARA), the authority should not admit the application and thereafter issue its ruling. Accordingly, the order is liable to be set aside.
When investigation has already commenced prior to the filing of application, the ARA shall not admit the application as per proviso to sub-section (2) of Section 98, we are of the view that the ARA should not have admitted the application in the instant case and issued its ruling.
