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A note sent to the old address even in the change of address in the GST registration certificate: Andhra Pradesh High Court while quashing assessment order

The Andhra Pradesh High Court while canceling the assessment held that, a notification was sent to the old address even when the change of address in the GST registration certificate.

Note sent to the old address even when the address is changed in the GST registration certificate: Andhra Pradesh High Court while quashing assessment order

Business of generations and sales of wind power

Petitioner, M / s. Ostro Anantapur Private Limited, Anantapur, and a company engaged in the business of generations and sales of wind power.

The Petitioner during the relevant period of buying certain items is in the nature of wind power and accessories usage for the regulation and operation of wind power plants. The total value of the equipment is Rs.62,40,13,181.

Address changes direction to the GST Department

Furthermore, during May 2018, the company’s operations shifting from the place in Dwaraka Villas, Kalyandurg Road to the premise at this time in Kovur Nagar, and the address changes direction to the GST Department through its application on the portal for the location registration of Kovur Nagar. The changed registration certificate Issuance for the applicant on May 15, 2019.

Book of accounts for verification for the relevant period

Despite recognizing changes in the Petitioner’s address, the second respondent issued a notification to the former Address of the applicant who called for the book of accounts for verification for the relevant period.

Personal hearing notification

The respondent’s authority also continued to publish the event because of the personal hearing notification and notification to the former address of the Petitioner returned to respondents by the post authority recognized by the respondents in the order itself.

The judge’s division bench U.Durga Prasad Rao and J.uma Devi noted that the Petitioner’s GST registration certificate showed that the applicant’s address was changed. So, for this reason, too, the Petitioner cannot be said to have received the notification that will be sent to the old address.

The court believes that the Petitioner did not receive any of the notifications that are said to have been sent by the respondent’s authority and therefore, they have no chance to submit their explanation/objections.

Principles of natural justice

Likewise, they have no chance to send their cases personally. As a result, the principles of natural justice violation in instant cases. Therefore, the assessment impuge assessment can be set aside. The court directed respondents to allow Petitioner to submit their notes and documents to support their cases and consider them and after giving a personal trial to the Petitioner, passing the order of initial assessors in accordance with the ruled law and rules.

RS 318 CR GST Fraud broke out on Coimbatore news today

search operation at the residence and business ‘key person’ fake bill trade rackets

Chennai: Officers of the Directorate General of GST Intelligence Zonal Unit Coimbatore conducted a simultaneous search operation at the residence and business ‘key person’ fake bill trade rackets that have set several fictitious registrations in the Salem Karur Coimbatore and Pollachi to produce and forward fraud input tax credit. According to official releases of all these companies made GST Fraud is displayed in different businesses such as plywood business ceramics products etc.

GST Fraud Misusing the facilities expanded with the ease of doing business. Proxy companies floated

The perpetrators admit that they have helped hit a fake bill through several fictitious registrations by misusing the facilities expanded with the ease of doing business. Proxy companies floated by him have used or forwarded input tax loans without supply or acceptance of actual goods. Key people have been occupied and produced for Judicial custody because of an investigation in an important stage of GST Fraud.

Property tax exemptions to hostels

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The Supreme Court allows property tax exemptions to hostels for students and housing accommodations for nuns

The Supreme Court while rejecting the government of Kerala’s view to allow property tax exemption in hostels for students and housing accommodation for nuns.

Housing accommodation for nuns and hostels for students

The Kerala Government had approached the Supreme Court which states that there are no exceptions that must be given as housing accommodation for nuns and hostels for students will become housing as apart from religious or education goals and will not, borne by the exception contained in section 3 (1 ) (b) Kerala Building Tax Act, 1975.

No religious/educational activities

The Supreme Court allows property tax exemptions to hostels for students and housing accommodations for nuns

Mr. Jaideep Gupta, a senior advocate that emerged on behalf of Kerala’s country believes that the term “building” has been defined in section 2 (e) of the action as the meaning of a separate house, home, etc. And it was in the current case because there were no religious/educational activities carried out at all in the building that accommodated the accommodation of nuns and dormitories that accommodated students, such buildings, which were not basically used for religious purposes, it could not be excluded in action.

Property tax exemptions under Kerala Building Tax Act, 1975

Section 3 (1) (b) Kerala Building Tax Act, 1975 exempts the tax payment for the place used “especially” for religious purposes, charity, or education or as a factory or workshop. The division bench headed by Justice Rohinton Nariman said that housing accommodation for nuns and hostels for students attached to various educational institutions could claim property tax exemptions under Kerala Building Tax Act, 1975.

The court then said that the purpose of religion, charity, or education is intended by the legislature as a qualification for release because they are not related to business or commercial activities.

Purpose of residence is not to benefit but the residence which is integrally connected with religious or education activities

“Nuns live in a neighboring building to the monastery so they can receive religious instructions there, or if students live in hostels near school or college where they have given instructions, it is clear that the purpose of residence is not to benefit but the residence which is integrally connected with religious or education activities, “said the court.