AP High Court — GST

1. AP High Court · 18 Nov 2022
   Suspending registrations on the basis of direction of the Head Office cannot be a reason for cancellation of GST.

   S.B. Traders vs. The Superintendent

   (2022) TaxCorp(IDT) 6904 (HC-AP)

2. AP High Court · 17 Nov 2022
   It would be just and proper in our view, to remand the matter back to the authority to deal with the refund application in the light of the Circular and then pass orders in accordance with law.

   Axis Bank vs UOI

   (2022) TaxCorp(IDT) 6897 (HC-AP)

3. AP High Court · 11 Nov 2022
   It would be in the interest of justice if the petitioner is allowed to upload table 2 of Form GST TRAN 3 within the aforesaid period which will however be subject to due verification of the respondents and in said terms, disposes writ.

   Mahavir Auto Diagnostics Pvt Ltd vs UPI & ors

   (2022) TaxCorp(IDT) 6882 (HC-AP)

4. AP High Court · 10 Nov 2022
   Since the manufacture by the assessee relates to alcohol for human consumption by way of job work, the assessee is liable to pay tax at 18%.

   Esveeaar Distilleries vs. Assistant Commissioner SGST

   (2022) TaxCorp(IDT) 6878 (HC-AP)

5. AP High Court · 11 Oct 2022
   Notice in Form GSTR-3A came to be issued and the same is served immediately without waiting for statutory period of 15 days, as contemplated under Section 46 and the Assessment Order came to be passed under Section 62 on the very next day directing payment of tax, interest and penalty. .

   Nandi PVC Products Pvt Ltd vs. UOI

   (2022) TaxCorp(IDT) 6763 (HC-AP)

6. AP High Court · 11 Oct 2022
   It cannot be said that the application for refund was made beyond the period of limitation while remanding the matter back to original authority for fresh consideration.

   Gandhar Oil Refinery (India) Ltd vs Assistant Commissioner of Sales Tax

   (2022) TaxCorp(IDT) 6762 (HC-AP)

7. AP High Court · 22 Sep 2022
   Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate.

   Foods and Inns Ltd. vs UOI & ors

   (2022) TaxCorp(IDT) 6711 (HC-AP)

8. AP High Court · 22 Sep 2022
   Joint Commissioner (ST) is a proper officer empowered to issue authorization to Assistant Commissioner (ST) u/s 71(1) to conduct inspection/search etc. of the business premises of the assessee.

   Bommineni Ramanjaneyulu vs Joint Commissioner of State Taxes

   (2022) TaxCorp(IDT) 6709 (HC-AP)

9. AP High Court · 15 Sep 2022
   Any benefit that gets accrued by way of legislation cannot be denied/curtailed, more so, when it is clarificatory in nature like the present one and as such it has to be made retrospective in operation.

   Sembcorp Energy India Ltd vs. State Of Andhra Pradesh

   (2022) TaxCorp(IDT) 6686 (HC-AP)

10. AP High Court · 29 Aug 2022
    AAR was not justified in rejecting the application basis an investigation initiated by Directorate General of GST Intelligence post filing an application by Assessee.

    Srico Projects Pvt. Ltd. vs Telangana State Authority For Advance Ruling

    (2022) TaxCorp(IDT) 6629 (HC-AP)

11. AP High Court · 23 Aug 2022
    AA has got all the power to accept additional evidence, when assessee is prevented by sufficient cause from producing material before the Assessing Officer.

    FedEx Express Transportation and Supply Chain Services (India) Pvt Ltd vs Additional Commissioner

    (2022) TaxCorp(IDT) 6607 (HC-AP)

12. AP High Court · 01 Aug 2022
    Petitioner is directed to pay GST @18% for all future transactions, till the matter is sub-judice before the Court.

    Foods & Inns Ltd vs. UOI

    (2022) TaxCorp(IDT) 6541 (HC-AP)

13. AP High Court · 13 Jul 2022
    Interim protection can be granted subject to deposit of 10% of the disputed liability.

    MS Agarwal Foundries Pvt Ltd vs UOI

    (2022) TaxCorp(IDT) 6486 (HC-AP)

14. AP High Court · 06 Jul 2022
    GST transitional provision does not enable State to amend VAT Act contravening amended Entry 54 of List II.

    Sri Sri Engineering Works and Ors vs. The Deputy Commissioner

    (2022) TaxCorp(IDT) 6466 (HC-AP)

15. AP High Court · 28 Jun 2022
    If the passenger is not registered under GST and avails transportation service, by way of legal friction the place of supply would be the place where the passenger embarks or starts his journey.

    ANI Technologies Pvt Ltd vs. State of Telangana & Ors

    (2022) TaxCorp(IDT) 6437 (HC-AP)

16. AP High Court · 17 May 2022
    Viewed from any angle, we do not find any grounds to interfere with the order impugned in the review.

    Godway Furnicrafts vs. The State of AP

    (2022) TaxCorp(IDT) 6241 (HC-AP)

17. AP High Court · 10 May 2022
    Issues raised in the present Writ Petition are required to be re-examined after filing counter by the respondents.

    Matrix Traders vs. The Deputy Assistant Commissioner & Anr.

    (2022) TaxCorp(IDT) 6218 (HC-AP)

18. AP High Court · 25 Apr 2022
    An opportunity of hearing is required to be given where a request was made in writing to the person chargeable with taxes and penalty or where any adverse decision is contemplated against such person.

    Sree Constructions vs The Assistant Commissioner (ST) & ors

    (2022) TaxCorp(IDT) 6143 (HC-AP)

19. AP High Court · 02 Mar 2022
    Any computing of period of limitation for any such appeal, application of proceeding, the period from March 15, 2020 till October 02, 2021 shall stand excluded and in the present case admittedly the application for refund having been filed on April 12, 2021 thus the Assessee was entitled to the benefit of such order.

    A.G Exports vs. The Assistant Commissioner of State Tax & Ors.

    (2022) TaxCorp(IDT) 5945 (HC-AP)

20. AP High Court · 05 May 2021
    Revenue’s stance that the transaction involving the assessee was suspicious and that the transporter was without proper documents, is utterly perverse and cannot be sustained.

    Vijay Metal vs. The Deputy Commercial Tax Officer

    (2022) TaxCorp(IDT) 5716 (HC-AP)

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