Andhra Pradesh High Court
Designated Committee Under Sabka Vishwas Scheme May Reject Application For Compounding Tax Over Bogus Documents: Telangana High Court
A division bench of the Andhra Pradesh High Court has dismissed a writ petition filed by M/s Diwakar Road Lines challenging the rejection of an application to compound all previous service tax by way of a one-time settlement. The bench held that even though the statute does not prescribe for the rejection of any application, the committee may reject an application when the documents relied upon are ingenuine. The Division Bench comprising of Justice R. Raghunandan Rao and Justice...
Named Arbitrator Cannot Be Replaced Unless There Is Evidence Of Partiality Or Bias Against Them: Andhra Pradesh HC
The Andhra Pradesh High Court bench of Justice Dhiraj Singh Thakur has held that the request for seeking appointment of an independent arbitrator other than the named arbitrator cannot be entertained if there is no evidence to show that the named arbitrator would act in a partial or biased manner. ' Brief Facts: M/s. Kranthi Grand DKNV Hospitalities (Applicant) entered into...
Limitation For Appointment Of Arbitrator Commences From Date Of Failure To Comply With Requirements In Notice Invoking Arbitration: AP High Court
The Andhra Pradesh High Court bench of Chief Justice Dhiraj Singh Thakur has held that the limitation period for filing an application seeking appointment of arbitrator under Section 11 (6) of the Arbitration and Conciliation Act, 1996, commences only after a notice invoking arbitration has been issued by one of the parties and there has been either a failure or refusal on the part...
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...