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.
Telangana High Court permitted the taxpayer to withdraw the writ challenge against a Section 74 GST order and pursue the statutory appellate remedy instead. The Court directed the appellate authority to consider the appeal and delay condonation request in accordance with law.
Telangana High Court directed the tax authorities to accept a manual application for revocation of GST registration cancellation since the GST portal no longer permitted online filing.
Telangana High Court permitted the petitioner to withdraw the writ petition and pursue the statutory appellate remedy under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically since the petitioner had approached the High Court first.
Telangana High Court directed authorities to accept a physical application for revocation of cancelled GST registration where the GST portal no longer permitted online filing. The Court granted relief after noting the cancellation arose from filing NIL returns.
