The Court held that Section 44AF, as a special provision, overrides the requirements of Section 139(9). It ruled that treating the return as defective was unjustified and directed issuance of the refund.
The Court held that the appellate authority set aside a refund without proper scrutiny or reasoning. The matter was remanded for fresh consideration on whether the services constituted export or intermediary services.
The Telangana High Court held that a Section 148 notice issued for AY 2017-18 was invalid and barred by the six-year limitation under the first proviso to Section 149. Reopening assessments beyond the prescribed period is impermissible.
The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.
The Court ruled that reassessment notices issued by the JAO after 29 March 2022 were without jurisdiction. The proceedings and related orders were struck down.
The Telangana High Court upheld cancellation of a GST registration after authorities found the declared business premises non-existent and submitted rental agreements fraudulent.
High Court found that the Tribunal’s order involved only factual analysis from earlier years, leaving no question of law. Takeaway: Factual remands do not qualify for High Court intervention.
The Telangana High Court ruled that Section 148 notices for central charge cases must follow the faceless procedure under the Finance Act, 2021, quashing JAO-issued notices.
The Court found the appellate authority’s rejection of delay condonation mechanical and set aside the cancellation order, allowing revival upon fulfilling conditions.
Telangana High Court held that amount paid towards cancellation of agreement is liable to be disallowed under section 48(i) of the Income Tax Act since the no condition was stipulated in original Memorandum of Understanding hence in absence of contractual obligation the disallowance of said amount is justified.
