Telangana High Court held that initiation of reassessment proceeding by issuance of notice without following faceless procedure is bad-in-law. Accordingly, notice issued u/s. 148A and section 148 of the Income Tax Act cannot be sustained.
Telangana High Court held that non-granting of at least seven days for furnishing reply is against the Standard Operating Procedure [SOP] dated 03.08.2022 issued by department. Accordingly, notice and order thereof is not sustainable.
Although this protection does not extend to civil consequences such as forfeiture of property, cancellation of licenses, or debarment from business activities, any retrospective application of a penal or quasi-penal provision must be narrowly interpreted.
Telangana High Court sets aside assessment order against Durga Bhavani Enterprises, ruling the show cause notice was issued beyond the statutory limitation period under CGST Act.
Notices issued to a taxpayer on the ground that the Income Tax Department failed to issue them in compliance with the mandatory faceless assessment procedure, thus disregarding binding judicial precedents that have adjudicated on the matter was invalid.
Telangana High Court held that the whole auction proceedings are rightly vitiated since auction was done blatantly in violation of Rule 9(3) and Rule 9(4) of the Security Interest (Enforcement) Rules, 2002. Accordingly, writ dismissed.
Telangana High Court dismissed a writ petition challenging a bank attachment linked to an unappealed GST order, stating voidable orders must still be challenged.
Telangana High Court Reaffirms Signature Requirement for Tax Orders, Directs State Tax Chief to Ensure Compliance
Telangana High Court sets aside tax notices and order against Mancherial Cement, citing non-compliance with digital signature mandates and judicial precedents.
GST Orders Without Digital Signature Invalid: High Court Upholds Rule 26 Compliance.
