Explore the Telangana High Court’s judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Credit (ITC) and its implications.
Court emphasized that if no input tax credit was available in the ledger, the rule did not permit insertion of a negative balance; instead, only blocking of the electronic credit ledger was permissible.
Petitioner contended that disputes regarding insolvency and winding up are non-arbitrable. However, HC noted that objections to arbitrator’s jurisdiction could be raised before arbitral tribunal itself.
Learn about the Telangana High Court’s verdict on unsigned orders in tax cases, its implications, and the legal analysis provided by judicial precedents.
Telangana High Court nullifies State GST Dept’s demand order for Dott Services Ltd., citing parallel proceedings by Central GST Authority. Full text judgment included.
Explore the detailed analysis of Central Board of Excise and Customs vs. GMR Hyderabad International Airport Limited case where Telangana High Court held the ‘Handling of Cargo in Customs Areas Regulations, 2009’ as ultra vires of the Customs Act, 1962.
Telangana High Court mandates granting personal hearing even if notices sent to unregistered email in Raghava-HES-Navayauga (JV) vs. Additional Commissioner of Central Tax.
Telangana High Court declares GST Section 74 proceedings not sustainable if tax and interest are settled before the issuance of a Show Cause Notice (SCN).
The court noted that the Customs Authority’s refusal was based on an incorrect interpretation of the law and failed to recognize the Supreme Court’s directive that allows for the amendment of documents under Section 149 of the Customs Act without a strict time limit.
Prahitha Constructions Private Limited Vs Union of India (Telangana High Court) The Hon’ble Telangana High Court in the case of M/s. Prahitha Constructions Private Limited v. Union of India and Ors. [Writ Petition No. 5493 of 2020 dated February 09, 2024] dismissed the writ petition and held that transfer of development rights would be considered […]
