The Telangana High Court permitted the taxpayer to file a delayed appeal against the GST demand and penalty order passed under Section 74. The key takeaway is that the appellate authority may condone delay after considering that the taxpayer had been pursuing a writ remedy.
The Telangana High Court held that Section 254(2) of the Income-tax Act is confined to rectifying mistakes apparent from the record and cannot be used to revisit the merits of an ITAT order.
The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal becomes operational. The Court directed the taxpayer to deposit 10% of the disputed tax demand and pursue the second appeal before the Tribunal within the prescribed timeline.
The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statutory appeal under Section 107 of the CGST Act.
The Telangana High Court held that if a Sub-Registrar refuses registration, reasons must be recorded and communicated under Section 71 of the Registration Act, 1908.
The Telangana High Court held that reassessment proceedings initiated under Sections 148A and 148 by the Jurisdictional Assessing Officer after implementation of the faceless scheme were without jurisdiction. The Court quashed the notices while preserving the Revenue’s rights subject to the Supreme Court’s final decision.
The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST registration cancellation. The ruling highlights that procedural delays and portal limitations should not deprive taxpayers of an opportunity to seek restoration of registration.
Telangana High Court declined to examine the GST rate dispute in writ jurisdiction, holding that the matter required factual scrutiny of agreements and notifications. The petitioner was directed to pursue the statutory appellate remedy under Section 107.
Telangana High Court declined to entertain the writ petition challenging a Section 73 GST order due to delay in approaching the Court. The petitioner was granted liberty to file a statutory appeal with a delay condonation application.
The High Court disposed of the writ petition after permitting the taxpayer to seek rectification under Section 161 of the GST Act. The authority was directed to decide the rectification application after providing an opportunity of hearing.
