![Bonafide Purchaser Not Liable for Sellers GST Irregularities, Purchasers Responsibility Limited to Prove Genuineness of Transaction: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bonafide-Purchaser-Buyers-GST-Irregularities-Purchasers-Responsibility-Limited-Genuineness-of-Transaction-Andhra-Pradesh-HC-.jpg "Bonafide Purchaser Not Liable for Sellers GST Irregularities, Purchasers Responsibility Limited to Prove Genuineness of Transaction: Andhra Pradesh HC [Read Order]")
Bonafide Purchaser Not Liable for Seller's GST Irregularities, Purchaser's Responsibility Limited to Prove Genuineness of Transaction: Andhra Pradesh HC [Read Order]
The High Court of Andhra Pradesh has clarified that a bonafide purchaser cannot be held liable for the Goods and Services Tax (GST) irregularities of...
![Andhra Pradesh HC Declares Detention of Vehicle & Goods in Transit Unlawful Without Initiating Proceedings against Owner u/s 129 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Andhra-Pradesh-HC-Andhra-Pradesh-High-Court-High-Court-Andhra-Pradesh-HC-Declares-Detention-of-Vehicle-Goods-in-Transit-taxscan.jpg "Andhra Pradesh HC Declares Detention of Vehicle & Goods in Transit Unlawful Without Initiating Proceedings against Owner u/s 129 of GST Act [Read Order]")
![Andhra Pradesh HC Invalidates Detention of Goods under Transit Merely on Suspicion regarding Seller’s Credentials: Orders Release of Goods as Due Procedure under GST Act Not Followed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Andhra-Pradesh-HC-Invalidates-Detention-of-Goods-under-Transit-Merely-on-Suspicion-regarding-Seller-Credentials-Orders-Release-of-Goods-as-Due-Procedure-under-GST-Act-Not-Followed-TAXSCAN.jpg "Andhra Pradesh HC Invalidates Detention of Goods under Transit Merely on Suspicion regarding Seller’s Credentials: Orders Release of Goods as Due Procedure under GST Act Not Followed [Read Order]")
![Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Burden-GST-registration-GST-Portal-Speak-Suppliers-Registration-Andhra-Pradesh-hc-TAXSCAN.jpg "Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]")
![Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Time-Limit-on-ITC-Claim-Time-Limit-ITC-Claim-ITC-Claim-CGST-Act-CGST-Deemed-Constitutional-Articles-14-Andhra-Pradesh-High-Court-Taxscan.jpg "Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]")
Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]
The High Court of Andhra Pradesh has held that Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017 does not possess an overriding effect on Section 16(4), as both sections are...
![Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CGST-Act-Overriding-Effect-Mutually-Exclusive-Independent-Andhra-Pradesh-HC-TAXSCAN.jpg "Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]")
Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has held that the acceptance of belated returns of the assessee by the department along with the late fee is not a valid ground to exonerate the assessee from the time...
![Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Acceptance-Returns-Late-Fee-Exonerate-Assessee-Time-Limit-ITC-Claim-Andhra-Pradesh-HC-TAXSCAN.jpeg "Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]")
Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]
- “The right of appeal which is created under statute is a substantive right of the party that cannot be denied by taking pedantic view” In a major decision the Andhra Pradesh High Court condoned...
![Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mandatory-Pre-deposit-Filing-GST-Appeal-Bank-Account-Freezed-AP-HC-Condones-Delay-TAXSCAN.jpg "Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]")
Time Limit for Filing ITC under APGST Act not Ultravires Constitution, Mere Acceptance of Form GSTR-3B Returns will not Release Delay in Filing ITC: AP HC [Read Order]
In a recent decision the Andhra Pradesh High Court ruled that the Time limit for filing Input Tax Credit (ITC) under the Andhra Pradesh General Sales Tax Act, 2017 (APGST Act) is not ultravires the...
![Time Limit for Filing ITC under APGST Act not Ultravires Constitution, Mere Acceptance of Form GSTR-3B Returns will not Release Delay in Filing ITC: AP HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Time-Limit-for-Filing-ITC-under-APGST-Act-Filing-ITC-under-APGST-Act-Filing-ITC-ITC-APGST-Act-Form-GSTR-3B-Returns-taxscan.jpg "Time Limit for Filing ITC under APGST Act not Ultravires Constitution, Mere Acceptance of Form GSTR-3B Returns will not Release Delay in Filing ITC: AP HC [Read Order]")
Customer Broker License Suspended without Giving Opportunity to Hearing: Andhra Pradesh HC quashes order [Read Order]
The Andhra Pradesh High Court has quashed the suspension order passed by the Customs Commissioner suspending the customs broker licence without giving the opportunity for a hearing. The Managing...
Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court observed that the Scrutiny of Returns not an essential condition for initiating proceedings to demand tax under Andhra Pradesh Goods and Services Act, 2017 (APGST Act). ...
![Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/scrutiny-of-Returns-Initiating-Proceedings-Demand-Tax-APGST-Act-Andhra-Pradesh-HC-Scrutiny-of-Returns-not-Essential-Andhra-Pradesh-High-Court-taxscan.jpg "Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]")
Motor Vehicle Tax not leviable on Motor Vehicles Exclusively used for Contract inside Central Deposit Yard: Andhra Pradesh HC [Read Order]
In a recent decision, the Andhra Pradesh High Court ruled that the Motor Vehicle Tax is not leviable on Motor Vehicles exclusively used for contracts inside the Central Deposit Yard. The...
![Motor Vehicle Tax not leviable on Motor Vehicles Exclusively used for Contract inside Central Deposit Yard: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Motor-Vehicle-Tax-not-leviable-on-Motor-Vehicles-Motor-Vehicles-Exclusively-used-for-Contract-inside-Central-Deposit-Yard-Andhra-Pradesh-Highcourt-Motor-Vehicle-Tax-Motor-Vehicles-taxscan.jpg "Motor Vehicle Tax not leviable on Motor Vehicles Exclusively used for Contract inside Central Deposit Yard: Andhra Pradesh HC [Read Order]")