Andhra Pradesh High Court
In Property Dispute, Suit Parties Must File Encumbrance Certificate To Avoid Multiple Proceedings And Ease Future Litigation: Andhra Pradesh HC
While hearing a property dispute case, the Andhra Pradesh High Court emphasized on the value of encumbrance certificates observing that to avoid multiplicity of proceedings, the parties should file the encumbrance certificate along with the plaint, which can also help ease future litigation. The high court said that while allowing a revision plea, moved by the plaintiff against an order of...
'Social Media Bully' Who Spreads False Information, Uses Vulgar Words Isn't A Social Activist, Distinct From Critic Of Govt: Andhra Pradesh HC
While considering a Public Interest Litigation plea on the alleged indiscriminate arrest of social media activists, the Andhra Pradesh High Court distinguished between a "critic of the government" who express themselves on social media and a "social media bully" who uses the platform to bully an individual, an officer or a person in authority by spreading false information or who uses...
In Case Of Defects In Service Of Notice Mere Correction In Postal Envelopes Not Sufficient, Fresh Notice Must Be Issued: AP High Court
While hearing a review plea, the Andhra Pradesh High Court recently said that mere corrections in postal envelopes are insufficient to cure defects in service of notice, emphasizing that when an incorrect address is discovered, the proper course is to correct the address in the main proceedings and issue fresh notices.In doing so the court said that the review petitioners had not been given...
Usage Of Chemicals As Raw Materials Doesn't Detract From Categorisation As Chemicals; Must Be Taxed At 8%: Andhra Pradesh High Court
The Andhra Pradesh High Court stated that the use of chemicals as raw materials would not change their categorisation as chemicals. Therefore, they must be taxed at 8% only. The Division Bench of Justices R. Raghunandan Rao and Harinath N. was addressing a tax dispute in which the assessee challenged the Revisional Authority's imposition of a higher tax rate of 12% on goods, instead...
“Judge Cannot Usurp Role Of Disciplinary Authority”: Andhra Pradesh High Court Quashes Order Halting Disciplinary Proceedings Midway
The Andhra Pradesh High Court has set aside the order of the Single Judge, which had allowed the assessee's petition and quashed the disciplinary proceedings midway, specifically at the stage when the enquiry had already been completed. The Division Bench of Justices G. Narendar and Kiranmayee Mandava observed that “………the Judge could not have usurped the role of...
Andhra Pradesh HC Grants Assessee Opportunity To Seek Revocation Of Registration Cancellation Missed Due To Ongoing Insolvency Proceedings
The Andhra Pradesh High Court has allowed the assessee to file an application for the revocation of the cancellation of their registration, which they missed due to ongoing insolvency proceedings. The Division Bench of Justices R Raghunandan Rao and Harinath N observed that because the assessee had to go through the insolvency proceedings under the IBC, 2016, they should be given...
Centre Notifies Appointment Of 3 Advocates As Addl Judges Of Andhra Pradesh High Court
The Central Government has notified the appointment of three advocates as the Additional Judges of the Andhra Pradesh High Court.They are :(i) Shri Maheswara Rao Kuncheam @ Kuncham,(ii) Shri Thoota Chandra Dhana Sekar @ T C D Sekhar, and(iii) Shri Challa Gunaranjan.The Supreme Court collegium had recommended their elevation on October...
Failure Of Accused To Produce His Mobile Phone During Custody Not 'Non-Cooperation': Andhra Pradesh High Court
The Andhra Pradesh High Court has observed that the accused's failure to submit their mobile phones to the police while in custody cannot be considered 'non-cooperation' as the accused is protected under Article 20(3) of the Constitution. A single judge bench of Jusitce Dr. V.R.K. Krupa Sagar was considering the bail pleas of N.Suresh Babu, a former Member of Parliament, and Avutu...
Andhra Pradesh HC Declines Continuation Of Security Cover To Ex-AAG, Says Protection Was Provided For Him To Fearlessly Discharge His Duties
The Andhra Pradesh High Court recently dismissed a plea moved by senior advocate and former Additional Advocate General (AAG) P Sudhakara Reddy, seeking continuation of security cover, after noting that committee responsible for reviewing security had opined that there was no threat perception to the petitioner.In doing so the high court said that security was provided at the relevant...
Andhra Pradesh High Court Declines To Quash Case Against Man Accused Of Cheating, Raping Woman On 'False Promise' Of Marriage
While declining to quash a case involving allegations of rape and cheating under the guise of "false promise" of marriage, the Andhra Pradesh High Court said that whether the relationship was consensual or the woman's consent was based on a misconception of fact can be decided only after recording of evidence. It further noted certain factual questions in the case, which it said that were key...
S.81 CGST Act Can't Be Invoked To Declare Transfer Of Property Void Without Determining 'Nature Of Transaction' As Being Sham: Andhra Pradesh HC
The Andhra Pradesh High Court has prima facie held that Section 81 of the Central Goods and Services Tax Act, 2017 cannot be invoked to declare transfer of property void, unless there is a specific finding regarding sham nature of transaction.Section 81 provides that where a person parts with his/her property after any amount has become due from him under the Act, with the intention of...
AO Can't Refer Assessee's File To Joint Commissioner For Levying Penalty U/S 271D Of IT Act Without Recording “Satisfaction”: Delhi HC
The Andhra Pradesh High Court has held that an Assessing Officer cannot refer an assessee's file to the Joint Commissioner of Income Tax for levying penalty under Section 271D of the Income Tax Act, 1961 without recording its “satisfaction”.Section 271D of the Income Tax Act prescribes the penalty to be imposed on a taxpayer for taking loan or deposits in contravention of Section 269SS....