The court examined allegations of fraudulent ITC claims and granted bail after noting that the investigation had been completed. The ruling highlights that continued custody is not necessary once key investigative steps are over.
Telangana High Court held that in cases involving allegations of fraudulent availment of ITC since transactions are spread across several years issuance of consolidated notice permissible. Writ petition is dismissed due to availability of efficacious alternative remedy of appeal u/s. 107(1) of the Act.
The court held that amounts received under interim orders cannot be taxed as income when the dispute is unresolved. Taxability arises only after final adjudication crystallizes the right.
The court held that jurisdiction existed when the order was passed post-circular. It upheld penalties for fraudulent ITC and fake invoices, rejecting the jurisdiction challenge.
The Telangana High Court refused anticipatory bail after noting that the accused had left India, a non-bailable warrant had been issued, and a Red Corner Notice was in force. The Court held that such circumstances weighed against granting pre-arrest protection.
The Court held that voluntary cancellation of GST registration does not wipe out liabilities for earlier tax periods. It upheld tax and penalty imposed for 2018-19 due to non-response to notices.
The Telangana High Court quashed rejection remarks under the 2024 scheme, holding that the order was too cryptic and lacked reasons. The matter was remanded for fresh consideration after personal hearing.
Telangana High Court held that rejection of refund application by refund sanctioning authority not sustained since authorities failed to demonstrate that services rendered by petitioner tantamount to intermediary services. Accordingly, writ petition is allowed.
The Court held that payment of principal tax does not exempt a taxpayer from the mandatory 10% pre-deposit for appealing penalty. Compliance with Section 107(6) is compulsory.
The Court ruled that an assessee cannot invoke Section 139(8A) after initiation of assessment proceedings under Section 143(2). It affirmed the disallowance of deductions and held that appeal is the proper remedy.
