AP High Court — GST

1. AP High Court · 11 May 2021
   In similar circumstances the court has granted an interim order in P. Venkataramaniah & Co.

   Distributory Committee vs. Assistant Commissioner

   (2022) TaxCorp(IDT) 5704 (HC-AP)

2. AP High Court · 30 Nov 2020
   The objection raised by Corporation is not maintainable.

   M/s Shiridi Sainadh Industries vs. The Deputy Commissioner ST INT

   (2020) TaxCorp(IDT) 4415 (HC-AP)

3. AP High Court · 26 Nov 2020
   HC - Garnishee Notice issued without hearing set aside being in contravention of principles of natural justice.

   S P Y Agro Industries vs. Assistant Commissioner of Central Tax

   (2020) TaxCorp(IDT) 4404 (HC-AP)

4. AP High Court · 12 Nov 2020
   HC - A mere omission to disclose the place of unloading such as the job worker’s address in terms of Rule 46 (o) of the SGST Rules in the e-Way Bill, cannot be a ground to presume that there is an intention to violate the law or to evade tax. Detention of goods & vehicle is arbitrary and violative of Articles 14 and 265 of the Constitution of India.

   Sree Ram Steels vs. The Deputy State Tax Officer and 3 others

   (2020) TaxCorp(IDT) 4374 (HC-AP)

5. AP High Court · 09 Nov 2020
   Revenue’s act of keeping Petitioner in their custody for indefinite period can be construed as informal custody and the law relating to an accused in custody has to be expressly or impliedly applied.

   Agarwal Foundries Private Ltd. vs Union Of India

   (2020) TaxCorp(IDT) 4362 (HC-AP)

6. AP High Court · 29 Oct 2020
   The provisional attachment order dated June 07, 2019 issued by the Revenue cannot continue after the expiry of 1 year i.e. June 06, 2020 in view of sunset clause viz. section 83 (2) of the CGST Act.

   KMC Constructions Ltd. and Anr. vs. Principal Commissioner of Central Tax and 4 Ors.

   (2020) TaxCorp(IDT) 4338 (HC-AP)

7. AP High Court · 04 May 2020
   Wrong destination is not a ground to detain the vehicle carrying the goods or levy tax or penalty. It further stated that when the vehicle is being driven from Karnataka by a local driver of Karnataka it is perfectly possible for the driver to lose his way on account of being unfamiliar with the roads in the city of Hyderabad and bypassing Balanagar and going to Jeedimetla.

   Commercial Steel Company vs. The Assistant Commissioner of State Tax, Hyderabad

   (2020) TaxCorp(IDT) 3748 (HC-AP)

8. AP High Court · 14 Aug 2019
   Notice in writ filed w.r.t amendment to Section 50 (interest on delayed payment of tax), i.e. whether the same would be 'retrospective' is issued.

   Raghava Constructions vs. The Union of lndia and Ors.

   (2019) TaxCorp(IDT) 2985 (HC-AP) · Section 50

9. AP High Court · 13 Jun 2019
   HC - When the very arrest of the petitioners is not prohibited prior to the completion of the assessment, any coercive action lesser than arrest, can not also be said to be prohibited.

   VS Ferrous Enterprises Pvt. Ltd. & Others vs. UOI

   (2019) TaxCorp(IDT) 2808 (HC-AP)

10. AP High Court · 21 May 2019
    The only way the petitioner can make use of this credit, even according to the Revenue, is by claiming refund. It makes no difference whether the petitioner seeks refund or seeks adjustment of their liability under the GST regime.

    Magma Fincorp Limited vs. State of Telangana

    (2019) TaxCorp(IDT) 2753 (HC-AP)

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