Telangana High Court

Amendment in Bill of Entry cannot be denied when mistake is by Revenue Authorities

Sony India Pvt Ltd Vs Union of India & Another (Telangana High Court)

Sony India Pvt Ltd Vs Union of India & Another (Telangana High Court) It is the duty and responsibility of the Assessing Officer / Assistant Commissioner to correctly determine the duty leviable in accordance with law before clearing the goods for Home consumption. The assessing officer instead, having failed in correctly determining ...

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No Demand can be raised during investigations: Telangana HC

Deem Distributors Private Ltd Vs Union of India (Telangana High Court)

The petitioner, being an assessee under Telangana GST Act, 2017, CGST Act, 2017, and IGST Act, 2017 is issued a letter specifying, Input Tax Credit (ITC) availed by them are on the basis of fake invoices issued by certain fictitious suppliers/firms. The letter further specifies that, ITC availed by the petitioner is in a fraudulent manner...

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Revision petition to CIT maintainable despite dismissal of first appeal at CIT(A) at admission stage

S. Ravinder Vs CIT (Telangana High Court)

S. Ravinder Vs CIT (Telangana High Court) It is also to be noted that Section 251(1)(a) of the Act stipulates that an appeal filed before the appellate authority to be considered as disposed, would require such order under challenge to be either confirmed, reduced, enhanced or annulled. It goes without saying that the disposal is [&hellip...

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Extended period of limitation not invocable against NRSA

Commissioner, Customs & Central Excise, Vs National Remote Sensing Agency (Telangana High Court)

Commissioner Vs National Remote Sensing Agency (Telangana High Court) the only issue which this Court is now required to consider is as to whether the respondent-NRSA had any intent to evade service tax on its activities during the period 16.07.2001 to 31.03.2005 and on advances received during the period 16.06.2005 to 31.12.2005, justify...

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No criminal prosecution on same allegations if departmental proceedings ended in favour of accused

M/s. Deccan Tobacco Processors Limited and another Vs Union of India (Telangana High Court)

The standard of proof in criminal proceedings was higher than the standard of proof in civil/departmental proceedings. In a reverse case, where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings would not have any bearing on the departmental proceedings, as j...

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HC grants Bail to Former GST Official in Disproportionate assets case

B. Sreenivasa Gandhi Vs Inspector of Police (Telangana High Court)

B. Sreenivasa Gandhi Vs Inspector of Police (Telangana High Court) This Criminal Petition, under Sections 437 and 439 of the Code of Criminal Procedure, 1,973, is filed by the petitioner/A-1 seeking to grant bail to him in connection with F.I.R.No.RC 10 (A)/201,9, dated 08.09.2019 of C.B.I., A.C.B., Hyderabad, which was registered agains...

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No Tax Evasion on Mere Non-Extension of Validity of E-Way Bill

Satyam Shivam Papers Pvt. Ltd. Vs Asst. Commissioner ST and 4 Others (Telangana High Court)

2nd respondent in not even adverting to the response given by petitioner to the Form GST MOV-07 in Form GST MOV – 09, and his deliberate intention to treat the validity of the expiry on the e-way bill as amounting to evasion of tax without any evidence of such evasion of tax by the petitioner....

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HC quashes PMLA proceedings filed before CBI as it would lead to abuse of process of Court

Madhu Koneru Vs Director of Enforcement (Telangana High Court)

Since there was no material to proceed against assessee under Sections 3 and 4 of Prevention of Money Laundering Act, 2002 and High Court should quash the proceedings if it came to the conclusion that allowing the proceedings to continue, would be an abuse of the process of the Court and that the ends of justice required that the proceedi...

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Methodology adopted under best judgment assessment order without following any principle is arbitrary

Golden Mesh Industries Vs ACST (Telangana High Court)

HC set aside the best judgment assessment order passed for non-compliance with the request to file GSTR-3B return, by the Assistant Commissioner under Section 62 of the Central Goods and Services Tax Act, 2017...

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HC stays Faceless Assessment order passed without personal hearing despite request for same

Axis Wind Farms (Anantapur) Private Limited Vs Union of India (Telangana High Court)

Axis Wind Farms (Anantapur) Private Limited Vs Union of India (Telangana High Court) Petitioner contends that the impugned Assessment Order has been passed by 2nd respondent for the Assessment Year 2018-19 without providing a personal hearing to the petitioner and without considering the documentary evidence provided by petitioner. Sri B....

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