The Court granted conditional relief in a GST dispute involving a 133-day delay in filing appeal proceedings. Recovery action was stayed subject to deposit of 10% of the assessed tax amount.
Telangana High Court directed GST authorities to furnish supporting documents attached to the cancellation show cause notice after finding that the annexures were not supplied to the taxpayer. The Court held that the assessee must get a fair opportunity to respond before any adverse action is taken.
Both parties agreed that the dispute was governed by an earlier High Court order involving identical issues. Based on the consensus, the Court allowed the petitioner to seek rectification of the GST assessment order.
Telangana High Court directed the taxpayer to deposit 10% of the disputed tax demand and granted protection from coercive recovery action until disposal of the second appeal by the GST Appellate Tribunal. The Court clarified that no opinion was expressed on the merits of the dispute.
The Telangana High Court refused to entertain a writ petition challenging an income tax intimation under Section 143(1) because it was filed after more than five years. The Court held that extraordinary delay and laches made the writ petition not maintainable.
The Telangana High Court granted liberty to seek rectification after two separate GST orders were passed for the same tax period despite earlier proceedings having been dropped. The Court directed the competent authority to decide the rectification application after hearing the petitioner.
The Telangana High Court held that reassessment proceedings initiated by the Jurisdictional Assessing Officer after implementation of the Faceless Assessment Scheme were without jurisdiction. It quashed notices issued under Sections 148A and 148 along with consequential orders.
The Telangana High Court permitted the taxpayer to seek revocation of GST registration cancellation after returns were not filed due to closure of business. The Court granted liberty to file a fresh application as the petitioner intended to restart operations.
The Telangana High Court directed GST authorities to decide pending cancellation proceedings within two weeks after noting that the taxpayer’s business operations had come to a standstill.
Telangana High Court permitted the taxpayer to file a physical application for revocation of cancelled GST registration after expiry of the statutory timeline. The authority was directed to consider the request in accordance with law within three weeks.
