Andhra Pradesh HC – Page 5

Lawgics – Judgment No. 025

byNidhi Aggarwal05/12/202302/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 025

Goods in transit can’t be seized under GST law without inquiry: HC

byAdmin12/09/202312/09/2023

The Andhra Pradesh High Court has ruled that the goods and services tax (GST) authorities cannot seize items in transit…

GST Article High Court

Responsibility of purchaser limited to verify GST registration of seller on GST Portal

byCA Bimal Jain16/08/202316/08/2023

The Hon’ble Andhra Pradesh High Court in M/s Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. v. Deputy Assistant Commissioner held that, the assessee is responsible only to the extent of establishing that he bonafidely purchased goods from the supplier for valuable consideration after verifying the GST registration of the said supplier on the GST portal.

GST Article High Court

Sufficient Cause holds more weight than length of delay

byCA Bimal Jain10/08/202310/08/2023

The Hon’ble Andhra Pradesh High Court in M/s. S A Iron and Metal v. State of Andhra Pradesh and anr. set aside the order refusing to entertain appeal on the ground of delay in filing of appeal and held that it is not the length of the delay, but cause for delay which would be paramount consideration.

GST Article High Court

Constitutionality of time limit for claiming ITC under section 16(4) of the CGST Act is not ultra virus

byCA Bimal Jain28/07/202328/07/2023

The Hon’ble Andhra Pradesh High Court in Thirumalakonda Plywoods v. The Assistant Commissioner held that, mere acceptance of GSTR-3B returns with late fee will not exonerate the delay in claiming ITC beyond the period specified under section 16(4) of the CGST Act.

GST Article High Court