Telangana High Court ruled that procedural defects and delayed order communication justified reconsideration of Padmaja Gas Agencies’ GST appeal.
Telangana High Court permits Synergy Foods to file a revocation of cancelled GST registration despite lapsed appeal deadlines, subject to outstanding dues.
Telangana High Court permitted petitioner to approach GST Appellate Tribunal against a penalty order, directing a 10% pre-deposit within eight weeks and disallowing adjustment of prior tax payments.
High Court permits taxpayer to apply for revocation of cancelled GST registration within two weeks, directing authority to decide per law.
The Telangana High Court invalidated unsigned DRC-01 and DRC-07 documents and directed restoration of amounts unilaterally debited from the taxpayer’s electronic credit ledger.
A GST registration cancellation was quashed because the initial Show Cause Notice (Form GST REG-17) did not include a definite date and time for the taxpayer to appear, failing to meet the requirements of Rule 22(1).
The High Court allowed the criminal petition for bail under the Bharatiya Nyaya Sanhita, noting that the petitioner was not a partner or director of the accused company and that the complainant did not simply rely on the petitioner’s introduction.
Telangana HC ordered the Income Tax Department to issue a fresh order under Section 156A for a ₹143 crore tax demand on NSL Mining Resources, confirming the extinguishment of the dues following the NCLT-approved Resolution Plan.
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.
