Telangana High Court

Omission/ error in GSTR-1 cannot be rectified beyond period prescribed u/s 39(9) of CGST Act

Yokohama India Private Limited Vs State of Telangana (Telangana High Court)

Telengana High Court held that statute has introduced limitation under section 39(9) of the Central Goods and Services Tax Act, 2017 to rectify omission/ error in GSTR-1 return and accordingly assessee cannot be permitted to carry out rectification beyond the statutorily prescribed period....

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Clear finding of fact by Tribunal doesn’t require any interference of High Court

Sayed Sikander Vs PCIT (Telangana High Court)

Telangana High Court held that Tribunal rightly held the addition of LTCG as execution of registered sale deed is valid transfer u/s 2(47)(V). Hence, as the finding of fact by the Tribunal is clear the same doesn’t require any interference....

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HC Slams VAT Commissioner for not Granting time to Reply to SCN

Harshit Construction Vs Joint Commissioner of Commercial Taxes Legal (Telangana High Court)

When the show cause notice itself clearly says that petitioner should file written statement within seven days of receipt of the notice, we fail to understand as to how 1st respondent could have arrived at such a conclusion....

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GST Registration cancellation by AO, GST Tribunal not established- HC directs AO to consider grievance of petitioner

Yaghneshwar Logistics Vs Additional Commissioner (Telangana High Court)

Petitioner seeks quashing of order dated cancelling GST registration as well as order dismissing appeal filed by petitioner. In this case Assessing Officer has suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, pet...

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Writ cannot be filed against sufficiency or adequacy of reasons for Income Tax Reassessment

Pramod Kumar Vs ACIT (Telangana High Court)

Pramod Kumar Vs ACIT (Telangana High Court) HC is of the view that present is not a fit case to interdict the proceedings at the very threshold. Reasons have been assigned by the assessing officer as to why the explanation given by the petitioner could not be accepted. Certainly, such reasons given have a nexus […]...

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Mere blame on counsel cannot justify inordinate delay of 1546 days: HC

GVPR Engineers Ltd Vs DCIT (Telangana High Court)

Merely placing the blame on the counsel cannot justify the inordinate delay of 1546 days. Even the particulars have not been furnished as to when the appeal was filed, when it was returned, the name of the counsel, whether the appellant had thereafter met the counsel etc. On the basis of such bald statements, we are not inclined to condon...

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GST refund rejection inadmissible if no reason assigned for rejection

Aref Abdul Sattar Textiles Pvt. Ltd. Vs Deputy Commissioner State Tax and 2 others (Telangana High Court)

High Court are of the view that the same is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. Assessing officer did not advert to the objections filed by the petitioner on 10.03.2022....

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Court can extend timelines of One Time Settlement with bank

Md. Afroz Baig Vs State Bank of India (Telangana High Court)

Telangana High Court held that the court can extend the timelines of One Time Settlement Scheme (OTS) on examination of the facts therein and also satisfying the reasons mentioned therein by the loanee....

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Application u/s 11 of A&C not maintainable for allegation of collusion between arbitrator & party

Sawera Township India Pvt. Ltd Vs Faisal Bin Tirif (Telangana High Court)

Held that allegation of collusion between the arbitrator and the opposite party cannot be decided in an application filed under section 11 of the Arbitration and Conciliation Act, 1996...

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Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification

Micro Systems and Services Sole Proprietorship Vs Union of India (Telangana High Court)

HC remanded back the matter to the assessing authority for reconsidering the refund claimed by the assessee noting that refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure (IDS) is allowed where the goods have been supplied under concessional rate notification....

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December 2022