Delay Of Two Days In Issuing GST Notice Can't Be Condoned: Andhra Pradesh High Court

The Andhra Pradesh High Court stated that delay of two days in issuing the GST notice cannot be condoned. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the time permit set out under 73(2) of the Act is mandatory and any violation of that time period cannot be condoned, and would render the show cause notice otiose.” In this case,...

GST Registration Cannot Be Refused Merely Because Assessee Belongs To Another State: Andhra Pradesh High Court

The Andhra Pradesh High Court stated that GST registration can't be refused merely because the assessee belongs to another State. “Though the apprehension of the respondents may not be misplaced, it would not mean that registration can be refused on a ground, which is not available under the Statute or the Rules. There do not appear to be any restriction for persons outside the...

Andhra Pradesh VAT Act | Pleadings On Suppression Of Material Facts, Wilful Evasion Of Tax Are Sine Qua Non For Invoking S.21(5): High Court

The Andhra Pradesh High Court has held that pleadings relating to suppression of material facts, in an assessment order are the sine qua non for invoking section 21(5); by way of which limitation for filing an assessment order is extended to 6 years from 4 years. "There is nowhere any mention of suppression of facts, much less, wilful suppression of facts, resulting in wilful evasion...

Reconciliation In Matrimonial Matters Before Family Court Not Permissible Through Video Conferencing: Andhra Pradesh HC Reiterates

The Andhra Pradesh High Court has reiterated that reconciliation proceedings between a married couple before the Family Court are to be conducted in the personal presence of both parties and video conferencing in such a case is impermissible. Referring to Supreme Court's decision in Santhini v. Vijaya Venkatesh (2018), Justice Ravi Nath Tilhari held: "I am of the considered...

Limitation Act Doesn't Apply To Appeals Preferred Before Collector Under Section 70 Of Chit Funds Act: Andhra Pradesh High Court

Andhra Pradesh High Court has clarified that the Limitation Act does not apply to Section 70 of the Chit Funds Act, 1982 which stipulates that an appeal against the order passed by the Deputy Registrar of Chits should be filed with 2 months. The Court concluded the above on the basis of a two prong reasoning. Firstly, the court noted, that other sections of the Chits Funds Act,...

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the time permit set out under 73(2) of the AP GST Act for issuance of show cause notice in relation to alleged short payment of tax, etc. is mandatory in nature.A division bench of Justices R Raghunandan Rao and Harinath N. added that any violation of that time period cannot be condoned and would render the show cause notice otiose.It observed,...

[A&C Act] Non-Payment Of Part Of Mutually Agreed Amount After Settlement Of Dispute Not An Arbitrable Issue Under Arbitration Agreement: Andhra Pradesh HC

The Andhra Pradesh High Court has upheld the dismissal of an application filed under section 8 of the Arbitration and Conciliation Act, holding that once an amount has been mutually decided by the parties, the dispute itself is resolved and no arbitrable issue remains for consideration. A Division Bench of Justice Ravi Nath Tilhari and Justice V. Srinivas pointed out that non-payment of...

Seniority For Promotion Is Determined By Date Of Promotion To Feeder Category, Not From Date Of Initial Appointment: Andhra Pradesh HC

A single judge bench of the Andhra Pradesh High Court comprising of Justice Subba Reddy Satti held that seniority for promotion to the post of Sub Inspector is determined by the date of promotion to the feeder category (Head Constable/ASI), not from the date of initial appointment as a Police Constable. Background Facts of the case The petitioners were working as Head Constable...

S.12(10) Central Sale Tax (R&T) Rules | Can Certificate Of Export Be Filed After Completion Of Sales Tax Proceedings: AP HC Refers To Full Bench

A Division Bench of the Andhra Pradesh High Court has placed a matter regarding the interpretation of Rule 12(10) of the Central Sale Tax (R&T) Rules before the Chief Justice for reference to a Full Bench. The question that arose before the coordinate bench was whether akin to Form C (Form of Declaration) and F (Form of declaration to be issued by the transferee); Form H...

Two Judicial Officers Sworn In As Additional Judges Of Andhra Pradesh High Court

Two judicial officers were sworn in as additional judges of the Andhra Pradesh High Court on Saturday (January 25).Chief Justice Dhiraj Singh Thakur administered the Oath to the newly appointed judges.The list of additional judges appointed is as follows:1) Justice Avadhanam Hari Haranadha Sarma2) Justice Dr. Yadavalli Lakshmana RaoThe Centre had notified the appointment of the judicial...

Civil Revisional Pleas Should Not Be Entertained Against Ex-Parte Orders Of Debt Recovery Tribunal: Andhra Pradesh High Court

The Andhra Pradesh High Court has clarified that an aggrieved individual can appeal against 'any order' passed by the Debt Recovery Tribunal before the Appellate Tribunal as per section 20 of the Recovery of Debts and Bankruptcy Act, 1993 and that civil revisional petitions should not be entertained for the same. A Division Bench of Justice Ravi Nath Tilhari and Justice...

Service Rules Do Not Debar Legally Married Second Wife Of Deceased Railway Employee From Claiming Pension: Andhra Pradesh High Court

The Andhra Pradesh High Court has clarified that Rule 75(6) of the Railway Services (Pension) Rules, 1993 does not bar a Hindu second wife from claiming pension benefits, more so when the second marriage was performed after demise of the first wife. "A reading of the above rule, does not show that the 2nd wife is not entitled for the family pension. Rule 75(6) (i)...