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Telangana High Court

HC Grants Bail to CA in alleged Case of Issue of Bogus Certificates

Ravi Kumar Vs State of Telangana (Telangana High Court)

Ravi Kumar Vs State of Telangana (Telangana High Court) Admittedly, petitioner was arrested on 27.11.2021 and custody of petitioner was also sought for five days and the only allegation against the petitioner is that being a Chartered Accountant, without verifying the Bills of Entry and economic rationale of such large payments from paper...

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NI Act | Sec 138 | No prosecution of Joint account holder who not signed cheque

Kodam Danalakshmi Vs State of Telangana (Telangana High Court)

Kodam Danalakshmi Vs State of Telangana (Telangana High Court) A person who is the signatory to the cheque and the cheque is drawn by that person on an account maintained by him and the cheque has been issued for the discharge, in whole or in part, of any debt or other liability and the said […]...

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Refund application cannot be rejected without giving applicant an opportunity of being heard

Infosys Limited Vs Deputy Commissioner of SGST (Telangana High Court)

Infosys Limited Vs Deputy Commissioner of SGST (Telangana High Court) In a case where the proper officer is satisfied for reasons to be recorded in writing that the whole or any part of the amount claimed as refund is not admissible or is not payable, he shall issue notice to the applicant requiring filing of […]...

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HC refers Matter back to Commissioner as it was not possible to take a definite view

B. Aleem Miah Works Contractor Vs Commissioner of Central Tax (Telangana High Court)

Since no definite view could be taken that the notice was beyond the period of limitation in terms of the proviso to sub-section (1) of Section 73 and it depend upon the factual examination and adjudication by the adjudicating authority, therefore, the matter was remitted back to the Central Tax Commissioner....

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No withholding of GST refund on account of need for verification of suppliers to supplier of ultimate exporter

Bhagyanagar Copper Private Limited Vs Central Board of Indirect Tax and Customs (Telangana High Court)

Since no discrepancy had been found with regard to the suppliers of assessee, the refund claim by assessee could not be denied to be processed on the ground that verification of the suppliers of assessee's supplier was pending as the provisions of the CGST Act and the IGST Act did not mandate refund claimant to verify the genuineness of t...

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No denial of GST Refund on mere existence of Non-Functional Alternate Forum on paper

Appario Retail Private Limited Vs Union of India (Telangana High Court)

Assessee could not be compelled to wait for eternity to agitate its claim seeking refund under the provisions of GST of the amount to which it was entitled to under the statute and also blocking its funds affecting its cash flows, merely because of existence of (non functional) alternate forum/remedy on paper, by not invoking the jurisdic...

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Loan Defaults: Anticipatory bail not granted in serious economic offence

Vuppalapati Venkata Rama Rao Vs Directorate of Enforcement and another (Telangana High Court)

Vuppalapati Venkata Rama Rao Vs Directorate of Enforcement and another (Telangana High Court) Economic offences having deep-rooted conspiracies and involving huge loss needs to be viewed seriously – case not fit to grant anticipatory bail Facts- The Punjab National Bank has alleged that the company has availed various credit facilities ...

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Section 139 presumption of NI Act unsustainable if transaction not shown in Income Tax Return

R. Narender Vs Yakamma Keloth or Kalyan (Telangana High Court)

Even in the instant case the amount spent by the complainant was not shown in his income tax returns. As such, the trial Court had rightly held that it creates a doubt regarding the financial position of the appellant and if he really spent that much amount, there must be record for him for withdrawal of amount from his bank account and s...

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HC Quashes Appointment by SEBI of Grant Thornton As Forensic Auditor of A Company

Animish Pradip Raje Vs SEBI (Telangana High Court)

Animish Pradip Raje Vs SEBI (Telangana High Court) The present petition has been filed challenging the order dated 20.10.2020, passed by SEBI, appointing Grant Thornton Bharat LLP (GTB) as a Forensic Auditor in respect of the financial statements of the Prabhat Dairy Limited for the Financial Years 2018-19 and 2019-20 on the ground of con...

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Digitalization is to convenience tax payers & not to harass them; HC allows Transitional Credit

BMW India Financial Services Pvt. Ltd. Vs Union of India (Telangana High Court)

BMW India Financial Services Pvt. Ltd.  Vs Union of India (Telangana High Court) In the facts of the present case, even though the petitioner is in receipt of an acknowledgment number and also an email confirming successful submission of the Form GST TRAN-1 electronically, the information furnished thereunder is not transitioned into onl...

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