The HC held that Rule 6-B(2)(iii) of the A.P.G.S.T Act prescribing conditions for cancellation of...

The High Court determined that Rule 6-B(2)(iii) of the A.P.G.S.T Act, which sets conditions for the cancellation of composition tax permission under Section 5-G, is legally valid. However, it found the cancellation of the L1 certificate due to late filing of returns to be disproportionate. Consequently, the case was sent back to the Assessing Authority for reconsideration of the cancellation decision. The identities of the parties involved were kept confidential. .....

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