The High Court held that disputes regarding applicable VAT rate and product processing involved factual questions unsuitable for writ jurisdiction. The petitioner was directed to pursue the statutory appellate remedy.
The High Court disposed of the writ petition after permitting the taxpayer to seek rectification under Section 161 of the GST Act. The Court directed the authority to decide the rectification application after granting a hearing.
The High Court refused to examine the merits of the GST assessment challenge due to delay in approaching the Court. The petitioner was instead granted liberty to file a statutory appeal with a delay condonation request.
The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Court held that the petitioner could still pursue any statutory remedy available under the Finance Act, 1994.
Telangana High Court dismissed the writ petition seeking action by the Income Tax Department against other partners of a firm over non-filing of returns. The Court held that inter se partnership disputes are private matters and do not create a statutory obligation on the Department.
The High Court disposed of the writ petition without expressing any opinion on the merits of the GST dispute. The petitioner was granted liberty to pursue the statutory appellate remedy against the Order-In-Original.
Telangana High Court set aside the order rejecting the taxpayer’s application for revocation of GST registration cancellation after finding that the rejection was solely due to non-filing of a reply to the show cause notice.
The Court invalidated the reassessment proceedings after finding the Section 148 notice to be barred by limitation. The ruling highlights that reassessment notices must strictly comply with statutory timelines.
Telangana High Court directed revenue authorities to process online applications filed through the Bhu Bharati portal for mutation and issuance of e-pattadar passbooks. The Court ordered authorities to decide the applications within 60 days after granting hearing to all concerned parties.
Telangana High Court held that grievances relating to multiple show cause notices and multiple assessment orders for the same tax period can be addressed through rectification under Section 161 of the TGST Act.
