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 tax on the very same stock, it amounts to double taxation.The Market Committee argued they are not collecting...

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 of Andhra Pradesh in view of Section 88 of the GST Act would have to be negatived in as much as Section 238...

Appellate Order Can't Be Issued Only In Hindi: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the appellate order under Section 107 of the CGST Act, 2017 cannot be issued in the State of Andhra Pradesh, in Hindi only.The bench of Justice R Raghunandan Rao and Justice Harinath.N. directed that the orders passed by the Commissioner (Appeals) would not come into effect until English copies of the orders are served on the petitioners, and the limitation for the petitioners to take steps against such orders would commence only when the copies of...

DGFT Notification Prohibiting Export Of Non-Basmati White Rice Can't Have Retrospective Effect: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the trade notification issued by the Directorate General of Foreign Trade (DGFT) prohibiting export of non-basmati white rice cannot have retrospective effect.The bench of Justice Ninala Jayasurya has observed that the Foreign Trade (Development and Regulation) Act-1992 does not confer any right to the authorities/department or enable them to issue any notification that has the effect of imposing prohibition with retrospective effect or take away the...

Filing Statutory Appeal After Writ Proceedings Concluded Is Abuse Of Process: Andhra Pradesh High Court Imposes Cost

The Andhra Pradesh High Court has held that the filing of the statutory appeal by the writ petitioner after writ proceedings and subsequent proceedings against the same order of assessment, just to avoid the compliance of the directions of the writ Court, is nothing but abuse of the process of the Court.The bench of Justice Ravi Nath Tilhari and Justice Kiranmayee Mandava has observed that the writ petitioner is not entitled to the exclusion of time taken in writ proceedings and the subsequent...

Belated Deposit Of TDS, Andhra Pradesh High Court Quashes Prosecution Against Assessee

The Andhra Pradesh High Court has quashed the prosecution proceedings launched against the assessee for belatedly depositing tax deducted at source (TDS).The bench of Justice Venkata Jyothirmai Pratapa has observed that CIT conveniently ignored the material placed by the assessee to establish that there was a reasonable cause for their failure to remit the amount within a stipulated time. Since the assessee has paid the tax along with late payment interest (although belatedly), there are no...

High Court Lacks Jurisdiction To Entertain Applications Under Section 29A For Extension Of Arbitrator's Mandate: Andhra Pradesh High Court

The Andhra Pradesh High Court bench of has held the High Court, not being a Court within the meaning of the Arbitration and Conciliation Act, 1996, has no jurisdiction to entertain an application under Section 29A. Section 29A(4) of the Arbitration Act states that if the award is not made within the period specified of six months or the extended period of parties' mutual consent, any of the parties can apply to the court for an extension of time. Brief Facts: SEW...

Can't Examine Officials Of Tax Dept. On Enquiry Report Based On F-Forms Submitted By Dealer: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the assessee or petitioner does not have a right to cross-examine the officials of the Tax Department of Bombay on the F-Forms submitted by the dealer.The bench of Justice Ravi Nath Tilhari and Justice Harinath Nunepally has observed that the tax proceedings are of a quasi-judicial nature. The tax authorities are bound to comply with the principles of natural justice, though they are not strictly bound by the rules of evidence. The rule that requires...

[Arbitration Act] Courts Can Only Appoint Arbitrator U/s. 11(6) If Parties Fail To Refer Dispute To Arbitrator Even After Notice: Andhra Pradesh High Court

The Andhra Pradesh High Court bench of Chief Justice Dhiraj Singh Thakur held that to maintain an application under Section 11(6) of the Arbitration and Conciliation Act, 1996, the Applicant is required to show that the Respondents failed to act as required under the arbitration clause and failed to refer the disputes to the Arbitrator even after a notice invoking the arbitration clause was served on the Respondents. Brief Facts: Respondent No.1, M/s Oil and Natural Gas Corporation...

Emery Cloth Is Cotton Coated Fabric And Liable To Be Exempted From Tax: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that emery cloth is cotton coated fabric and liable to be exempted from tax.The bench of Justice Ravi Nath Tilhari and Justice Harinath Nunepally has upheld the Tribunal's ruling in which it was held that the emery cloth is covered in Item-59.03 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and therefore is exempted under Fourth Schedule to the APGST Act, as the same is liable for additional duties of...

Andhra Pradesh High Court Directs Municipal Corporation To Decide Representation On Waiver Of Interest On Property Tax Arrears

The Andhra Pradesh High Court, while restraining the Municipal Corporation from taking coercive steps against the petitioner, directed the corporation to decide representation on a waiver of interest on property tax arrears.The bench of Justice Ravi Cheemalapati has observed that the petitioner seems to have been paid an amount of Rs. 25,09,386 which includes penalty and interest on the property tax. Out of the said amount, the petitioner is entitled to a refund of the waiver amount (penalties...

Writ Petition Not A Remedy For Execution Of Arbitration Award: Andhra Pradesh High Court

The Andhra Pradesh High Court division bench comprising Chief Justice Dhiraj Singh Thakur and Justice R. Raghunandan Rao held that that it lacks the authority in writ petition to enforce an award issued by an arbitrator when it is already challenged under Section 34 of the Arbitration and Conciliation Act, 1996. Brief Facts: M/s. Vijayanagaram Hatcheries Pvt. Ltd. (“Respondent”) filed a writ petition in the Andhra Pradesh High Court (“High Court”) for the enforcement of the...