The Court held that transferring assessment proceedings under Section 127 was justified to facilitate coordinated investigation involving interconnected entities. Recording reasons and providing an opportunity of hearing satisfied statutory requirements.
The Court held that transfer of assessment proceedings to Delhi was justified where connected cases had already been centralized for coordinated investigation. Administrative convenience and effective assessment were found to outweigh the petitioners’ objections.
The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been filed despite 60 days of custody. The Court also considered the maximum punishment prescribed and imposed conditions while granting relief.
The Telangana High Court refused to interfere with the assessment order in writ proceedings, citing the availability of an effective statutory appeal remedy. The Court held that all factual and legal grounds, including alleged violation of natural justice, can be raised before the appellate authority.
The Telangana High Court set aside the rejection of a GST appeal that had been dismissed on limitation grounds despite being filed within the 45-day period granted by an earlier High Court order. The ruling underscores that litigants should not suffer for inadvertent procedural lapses.
The Telangana High Court permitted the taxpayer to file an appeal against a Section 73 order despite the delay in approaching the appellate authority. The Court also directed that no coercive action be taken for two weeks, provided the appeal is filed with the statutory pre-deposit.
The High Court set aside notices issued under Sections 148A and consequential reassessment orders after holding that the proceedings suffered from jurisdictional infirmities. The relief, however, remains subject to the Supreme Court’s decision in the pending SLP.
The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicating the earlier notice. The Court set aside the ex parte assessment order and directed a fresh adjudication after granting the taxpayer an opportunity to respond.
The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not made simultaneously with the appeal filing. The Telangana High Court held that such rejection was unjustified when the pre-deposit was subsequently made during the pendency of the appeal.
The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and subsequent bank attachment notice.
