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Telangana High Court

Extension granted as referring documents, collecting information and preparing reply like to take more time

January 13, 2023 1740 Views 0 comment Print

Telangana High Court granted two months time for submission of reply to the show cause notice. Further, stated that extended period of two months will be excluded for the purpose of computing period of 180 days under Section 5(3) of the Prevention of Money Laundering Act, 2002.

Mere change of opinion not based for reopening of assessment

January 1, 2023 552 Views 0 comment Print

Telangana High Court held that as all the material facts were fully and truly disclosed reopening of assessment on mere change of opinion is unsustainable in law.

Provisional attachment orders under GST have a life span of only one year

January 1, 2023 1089 Views 0 comment Print

Section 83 of the CGST Act mandating that a provisional attachment order would have a life span of only one year from the date of the order made under sub-section (1). After expiry of a period of one year, such provisional attachment would cease to have effect.

Cancellation of GST registration – HC grants one more opportunity to petitioner

January 1, 2023 750 Views 0 comment Print

HC held that as the issue pertains to cancellation of GST registration of the petitioner, it would be just and proper if one more opportunity is granted to the petitioner.

GST registration cannot be cancelled on mere HO direction without assigning any reason

December 28, 2022 945 Views 0 comment Print

HC Held that, no GST registration could be suspended or cancelled on basis of Head Office directions without assigning any reason.

Opportunity of hearing must be provided to assessee before passing of an order

December 27, 2022 1173 Views 0 comment Print

HC set aside order confirming excess claim of ITC) passed by Assistant Commissioner (ST) on the ground that the Petitioner was not granted fair opportunity of hearing.

Mere issuance of SCN or letters of personal hearing is not adequate

December 26, 2022 2913 Views 0 comment Print

HC held that Mere issuance of show cause notice or letters of personal hearing to an assessee is not adequate. Assessing Officer is required to record a finding that notices were issued and served upon the assessee but despite service of notice the assessee did not come forward to contest the proceeding.

Telangana HC applies SC Judgment in Filco Trade to give relief in GST TRAN-1 issue

December 22, 2022 2493 Views 0 comment Print

Telangana HC follows SC Judgment in Filco Trade on opening of GST Portal for claiming transitional credit for two months from 01.09.2022 to 30.10.2022.

Accused officer acquitted in absence of substantial evidence proving acceptance of bribe

December 13, 2022 4554 Views 0 comment Print

Telangana High Court held that the accused officer is entitled to acquittal as the prosecution failed to prove the guilt of the Accused Officer with substantial and constructive evidence that he had demanded and accepted the bribe.

Omission/ error in GSTR-1 cannot be rectified beyond period prescribed u/s 39(9) of CGST Act

November 16, 2022 6846 Views 0 comment Print

Telengana High Court held that statute has introduced limitation under section 39(9) of the Central Goods and Services Tax Act, 2017 to rectify omission/ error in GSTR-1 return and accordingly assessee cannot be permitted to carry out rectification beyond the statutorily prescribed period.