Telangana High Court granted bail in a GST fake ITC case involving alleged wrongful availment of Rs.21.89 crore credit. The Court noted completion of investigation and continued judicial custody while allowing regular bail.
The Telangana High Court refused to interfere with a faceless income tax assessment order despite claims of medical hardship and lack of opportunity. The Court held that repeated adjournments and failure to seek video conferencing weakened the taxpayer’s natural justice argument.
The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication after granting an opportunity of hearing. The Court held that principles of natural justice must be followed even in GST appellate proceedings.
The Telangana High Court directed GST authorities to accept a manual application for revocation of cancelled GST registration. The Court granted relief where the GST portal did not permit online filing due to expiry of the prescribed time limit.
The Telangana High Court permitted the taxpayer to file a delayed GST appeal against the Order-in-Original and DRC-07 summary order. The Court directed the appellate authority to consider delay condonation sympathetically since the taxpayer had been pursuing writ proceedings before the High Court.
The Telangana High Court dismissed a writ petition challenging a Section 73 GST order and attachment proceedings, holding that the matter was covered by the Supreme Court decision in Glaxo Smith Kline Consumer Health Care Limited.
Telangana High Court directed GST authorities to accept a physical revocation application where the GST portal no longer permitted online filing due to expiry of limitation. The Court granted relief after noting that registration was cancelled for non-filing of returns.
Telangana High Court held that the taxpayer may seek rectification under Section 161 of the CGST Act where allegations of overlapping GST proceedings arise for the same tax period. The Court directed authorities to consider the rectification application after granting hearing opportunity.
Telangana High Court permitted the taxpayer to file an appeal against the GST assessment order along with a delay condonation application. The Court directed the appellate authority to sympathetically consider the delay since the taxpayer had been pursuing writ proceedings.
Telangana High Court disposed of the writ petition challenging DGGI summons after the department agreed to issue fresh summons with sufficient response time. The Court held that the challenge to the earlier summons had become academic since it was no longer being acted upon.
