Judgment highlights that responsibility to respond to notices under Sections 94 & 179 of under BNSS 2023 lies with company’s current authorized representatives, not former directors.
Telangana High Court held that genuineness and validity of will are civil disputes and should not be adjudicated by TSGST authorities since appropriate jurisdiction in such matter lies with the Civil Court.
Telangana High Court held that income earned from production of hybrid seeds under supervision of company is in the nature of agricultural activity and income earned from such activity is exempt under section 10(1) of the Income Tax Act. Accordingly, appeal of revenue dismissed.
Telangana High Court held that supply of Calcined Pet Coke by domestic calciners to Special Economic Zone [SEZ] is permissible under Foreign Trade Policy, 2023 [FTP] and order dated 15.02.2024 of Commission for Air Quality Management [CAQM]. Accordingly, writ stands disposed of.
The Telangana High Court granted pre-arrest bail to three accused individuals in a GST Input Tax Credit (ITC) fraud case involving forged e-way bills and delivery challans.
The Telangana High Court granted pre-arrest bail to a truck driver accused of fraudulent E-Way Bill generation, noting that co-accused had already settled the matter by paying fines.
Department had not been able to show any arrangement to have been made by assessee in the course of selling its shares of M/s. HCL Technologies Pvt. Ltd. amounted to Impermissible Avoidance Arrangement (for short, ‘IAA’) and it was a pure trading done by assessee with no knowledge.
The Telangana High Court dismisses a writ petition challenging a GST order, citing the availability of a statutory appeal remedy and the expiration of the limitation period.
Telangana High Court directs petitioner to take appropriate legal recourse under Bharatiya Nagarik Suraksha Sanhita 2023 since matter involves gold smuggling and custody of petitioner’s husband thereon. Accordingly, writ not entertained.
Telangana High Court disposes of excise appeal against Sirpur Paper Mills, citing NCLT order approving resolution plan that extinguished all indirect tax dues.