Central Sales Tax | Form H Must Be Filed By Time Of Assessment To Claim Tax Benefit: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that dealers must submit Form H declarations by the time of assessment by the first assessing authority to claim a tax benefit on the last sale of goods preceding an export.The Full Bench clarified that the extended filing period available for Forms C and F under the Central Sales Tax (Registration and Turnover) Rules, 1957, does not apply to Form H declarations.A three-judge Bench of Justice Battu Devanand, Justice Maheswara Rao Kuncheam and...

Andhra Pradesh High Court Strikes Down Section 147A Of Income Tax Act As Unconstitutional

The Andhra Pradesh High Court on Monday struck down Section 147A of the Income Tax Act, 1961, as unconstitutional. Introduced retrospectively through the Finance Act, 2026, the provision clarifies that Jurisdictional Assessing Officers (JAOs), rather than the National Faceless Assessment Centre or an assessment unit, can act as the Assessing Officer for issuing reassessment notices under Sections 148 and 148A.A division bench of Justice Ninala Jayasurya and Justice T.C.D. Sekhar held that the...

Bombay High Court Denies Sky One Relief Over ₹52.50 Lakh Delay, Says Belated Offer Can't Show Readiness

The Bombay High Court on 5 October dismissed Sky One Airways Private Limited's petition seeking to freeze shares held by Heligo Charters' sellers and restrain actions affecting the company, holding that the airline's belated offer to pay the overdue Rs. 52.50 lakh instalment did not establish timely compliance with the share-purchase terms. Justice Amit Borkar held that a party seeking interim protection in an acquisition dispute cannot establish readiness and willingness to perform its...

Andhra Pradesh High Court Says Agricultural Land Outside SARFAESI Scope, Sets Aside Canara Bank Auction

The Andhra Pradesh High Court has held that properties which are agricultural lands fall outside the scope of the SARFAESI Act, and that banks must exercise due diligence before accepting such properties as security, particularly when registered documents describe them as agricultural lands. A Division Bench comprising Justices Battu Devanand and Sunitha Gandham allowed a writ petition challenging Canara Bank's sale notice and auction of two lands, holding that the properties were agricultural...

Visakhapatnam Courts Have Jurisdiction Over RINL Arbitration Challenge Despite Delhi Seat: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the courts at Visakhapatnam have jurisdiction to hear Rashtriya Ispat Nigam Ltd.'s challenge to an arbitral award, despite the arbitral tribunal later recording New Delhi as the seat of arbitration.Justice Balaji Medamalli observed that the parties had agreed to the exclusive jurisdiction of the Visakhapatnam courts while separately providing for different venues for conducting the arbitration.“In the instant case, Article 18 of the agreement clearly...

Hiring Buses To APSRTC Without Control Transfer Not Taxable As Deemed Sale: Andhra Pradesh High Court

The Andhra Pradesh High Court on 3 September held that hiring buses to the Andhra Pradesh State Road Transport Corporation (APSRTC) does not amount to a transfer of the right to use goods where substantial control and physical possession remain with the bus owners. A Division Bench of Justices Ninala Jayasurya and T.C.D. Sekhar quashed the assessment orders against private bus operators, holding that the transactions were not taxable as deemed sales under Section 4(8) of the Andhra Pradesh...

Andhra Pradesh High Court Quashes ₹6.23 Lakh Tax Demand Over Expired DTVSV Payment Deadline

The Andhra Pradesh High Court on 24 August held that the Income Tax Department cannot require a Direct Tax Vivad Se Vishwas Scheme (DTVSV) declarant to meet a payment deadline that had expired before the Department issued the revised payment certificate. A Division Bench comprising Justices Ninala Jayasurya and T.C.D. Sekhar set aside a Rs. 6,23,708 demand raised against N. Venu Gopal Reddy, a works contractor, and directed the Income Tax authorities to issue the final order under the scheme....

No Income Tax On RFCTLARR Land Acquisition Compensation: Andhra Pradesh High Court

The Andhra Pradesh High Court on 7 August held that compensation paid for compulsory acquisition of land under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (RFCTLARR Act) is exempt from income tax, except in cases covered by Section 46 of the Act. A Single Bench comprising Justice Tarlada Rajasekhar Rao set aside the executing court's orders permitting deduction of tax from compensation awarded to landowners and remanded the...

Writ Against Highways Act Arbitration Award Not Entertainable When Statutory Remedy Available: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently ruled that a party challenging an arbitral award under the National Highways Act, 1956 cannot ordinarily bypass the statutory remedy under the Arbitration and Conciliation Act, 1996. The party cannot directly approach the court under Article 226 of the Constitution“The N.H. Act and the Act, 1996 are complete code. The statute provides the remedy under Section 34 of the Act, 1996 to challenge the award of the arbitrator on specified grounds and any...

Income Tax Authorities Can Condon Delay Despite CBDT Time Limit: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that tax authorities cannot reject an application for condonation of delay merely because it was filed beyond the time limit prescribed by a CBDT circular. The court held that the authorities have discretion under the Income Tax Act to consider genuine hardship while deciding such applications.A Division Bench comprising Justice Ninala Jayasurya and Justice T.C.D. Sekhar observed that Section 119(2)(b) of the Income Tax Act allows tax authorities to accept...

Andhra Pradesh High Court Declines To Interfere With SARFAESI Action, Cites Alternative DRT Remedy

Holding that a litigant with an effective statutory remedy before the Debts Recovery Tribunal cannot ordinarily invoke the High Court's writ jurisdiction, the Andhra Pradesh High Court dismissed a writ petition challenging a Canara Bank communication concerning unhypothecated machinery at an auctioned property. The decision was rendered by a Division Bench of Justice Battu Devanand and Justice A. Hari Haranadha Sarma. The court observed, "From the above factual position, it is evident that an...

Andhra Pradesh High Court Quashes GST Detention Over Expired E-Way Bill After Vehicle Breakdown

The Andhra Pradesh High Court on 16 July held that GST authorities cannot invoke detention proceedings merely because an e-way bill had expired when the delay in delivery of goods was caused by a vehicle breakdown and there was no evidence of tax evasion. A Division Bench of Justices Ninala Jayasurya and T.C.D. Sekhar allowed the writ petition filed by SLV Elite Spaces LLP and directed the GST authorities to drop further proceedings initiated under Section 129 of the GST Act (which provides for...