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....

Continuation Of Order Of Attachment And Garnishee Notice Is Impermissible When Appeal Filed Against Order Of Assessment: Andhra Pradesh High Court

The Andhra Pradesh High Court stated that when the assessee files an appeal against an order of assessment, the enforcement actions that have been taken, such as property attachment and garnishment notices, should not continue.The Division Bench of Justices R Raghunandan Rao and Harinath. N observed that the assessee has preferred an appeal and has paid 10% of the disputed tax, as required...

AP High Court Dismisses Plea Alleging “Double Taxation” On Sale Of Basmati Rice, Says Fees Collected By Agricultural Market Committee For Its Services Is Not Tax

The Andhra Pradesh High Court has dismissed a petition alleging that cess levied by State's Agricultural Market Committee on sale of 'Basmati rice' amounts to “double taxation”.One of the petitioners, a trader of Basmati rice, claimed that it sources the rice from Punjab where it already pays agricultural market committee tax and thus contended that if the State of Andhra Pradesh imposes...

NCLT Order Prevails Over GST Demand, Even If State Is Not Notified About Pending NCLT Proceedings: Andhra Pradesh High Court

The Andhra Pradesh High Court stated that National Company Law Tribunal (NCLT) order prevails over Goods and Services Tax (GST) demand, even if the state government is not notified about the pending NCLT proceedings. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the contention of the department that the order of NCLT is not binding on the State...

AP High Court Reprimands Dr KA Paul For Calling Judge 'Mad' While Appearing In-Person, Warns Of Contempt Proceedings If He Doesn't Appoint Lawyer

Recently, when Dr. K.A. Paul a humanitarian and evangelist was permitted to represent himself in a review petition challenging an order passed by the Andhra Pradesh High Court in a criminal plea, he commented that “the Judge has gone so mad in passing the order.” Further, when he was reprimanded, he stated “I have been misunderstood. The said statement is for the 'District...

Termination order Casting Stigma, There Should Be Proper Enquiry, Andhra Pradesh High Court Reiterates

A single bench of the Andhra Pradesh High Court, comprising Justice Subba Reddy Satti while deciding the writ petition has held that when a termination order is based on allegations that could be stigmatic, it must be treated as punitive. Accused employee must be provided with opportunity to be heard. Background Facts The Petitioner was employed as a Contract Residential Teacher...

S.148 NI Act | Appellate Court May Relax Condition To Deposit Minimum 20% Fine If Exceptional Case Made Out: Andhra Pradesh High Court

The Andhra Pradesh High Court has clarified that the provision enabling an appellate court to suspend a conviction order under Negotiable Instruments Act, by directing deposit (under section 148) of minimum 20% of the fine or compensation awarded by the trial court, is discretionary in nature and not mandatory.The order was passed by Justice B V L N Chakravarthi in a criminal petition filed...

[NDPS Act] Continued Preventive Custody Cannot Be Based On Unsubstantiated Suspicion Of Witness Tampering, Influencing Probe: Andhra Pradesh HC

The Andhra Pradesh High Court has granted bail to an accused in an NDPS case, who was arrested on the basis of a confession given by him, without any evidence linking him to the crime.Justice T Mallikarjuna Rao while passing the order noted that the investigation was complete and the police had not produced any evidence linking the petitioner/accused to the alleged crime except the...