Andhra Pradesh High Court Refuses To Set Aside Piracy Conviction, Directs Cassette Shop Owner To Serve Sentence

The Andhra Pradesh High Court has refused to interfere with the conviction of a Proddatur shop owner for selling and possessing pirated audio cassettes, directing him to surrender before the trial court to undergo the remaining sentence. Justice Subhendu Samanta, in an order passed on December 3, 2025, upheld the findings of the trial court and the Sessions Court, which had found the man...

S.62 CGST Act | Filing Pending Returns Automatically Withdraws Best-Judgment Assessment: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that a best judgment assessment passed under Section 62 of the Central Goods and Services Tax Act, 2017 stands deemed withdrawn once the registered dealer files the pending returns along with payment of tax and applicable late fee, even if such returns are filed beyond the initially prescribed period. A Division Bench comprising...

Claim For Demurrage As Liquidated Damages Does Not Constitute Debt Until Liability Is Determined: Andhra Pradesh High Court

The Andhra Pradesh High Court refused to grant interim relief for attachment of goods and security under section 9 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) holding that the liquidated damages in the form of demurrage does not constitute debt until the liability is determined by an arbitral award. Justice Challa Gunaranjan held that “petitioner has moved...

[CGST Act] Absence Of Document Identification Number Doesn't Render Assessment Orders Void: Andhra Pradesh High Court

The Andhra Pradesh High Court held that absence of document identification number doesn't render assessment orders void.The bench consists of Justices R Raghunandan Rao and Sumathi Jagadam were addressing the issue where the assessee/petitioner has challenged the assessment orders passed against him. The main ground for challenge is the lack of a Document Identification Number on the...

Sale Of Liquid Carbon Dioxide Is Liable To Be Taxed At 5%: Andhra Pradesh High Court

The Andhra Pradesh High Court stated that the sale of liquid carbon dioxide is liable to be taxed at 5%. The Bench consists of Justices R Raghunandan Rao and K Manmadha Rao were addressing the issue of whether purified liquid Carbon Dioxide gas falls in the unclassified category of goods i.e., Schedule-V to the VAT Act, and is liable to be taxed @ 14.5% instead of 5%. In this...

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

The Andhra Pradesh High Court stated that a notice under Rule 142(1)(A) of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142(1)(A) of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. The assessees...

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...

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...

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...