The Telangana High Court held that an appeal should not be dismissed as time-barred when the taxpayer was diligently pursuing a statutory rectification application. The Court set aside the rejection order and remanded the appeal for decision on merits.
The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly conveyed the allegations and enabled the taxpayer to respond effectively.
The Telangana High Court held that although relief under the Vivad Se Vishwas Scheme could not be revived after the scheme expired, the taxpayer should not be left without a remedy. The Court directed restoration of the withdrawn appeals for decision on merits.
The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and provides an effective statutory appellate remedy. The Court permitted the petitioner to file an appeal before the GSTAT within the prescribed window period after making the required statutory deposit.
The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It directed the appellate authority to consider the appeal while taking into account that the writ petition had been pursued.
The Telangana High Court allowed the assessee to file a statutory appeal with a delay condonation application instead of examining the writ petition on merits. The appellate authority was directed to decide the delay issue before considering the appeal.
he Telangana High Court allowed the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It directed the appellate authority to consider the appeal in accordance with law, taking into account that the writ petition had been pursued.
The Telangana High Court refused to entertain the writ petition as it was filed after considerable delay without any satisfactory explanation. It held that the statutory appellate remedy could not be bypassed after the limitation period expired.
The Telangana High Court directed the tax authority to consider the petitioners representation by a reasoned order within thirty days. It disposed of the writ petition without expressing any opinion on the merits.
The Telangana High Court held that issuance of multiple GST show cause notices and orders for the same tax period is amenable to rectification under Section 161 of the TGST Act. It directed the proper officer to undertake rectification in accordance with law.
