The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal becomes operational. The Court directed the taxpayer to deposit 10% of the disputed tax demand and pursue the second appeal before the Tribunal within the prescribed timeline.
The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statutory appeal under Section 107 of the CGST Act.
The Telangana High Court held that if a Sub-Registrar refuses registration, reasons must be recorded and communicated under Section 71 of the Registration Act, 1908.
The Telangana High Court held that reassessment proceedings initiated under Sections 148A and 148 by the Jurisdictional Assessing Officer after implementation of the faceless scheme were without jurisdiction. The Court quashed the notices while preserving the Revenue’s rights subject to the Supreme Court’s final decision.
The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST registration cancellation. The ruling highlights that procedural delays and portal limitations should not deprive taxpayers of an opportunity to seek restoration of registration.
The Court held that the petitioner ought to have participated in the assessment proceedings after the notice was uploaded on the GST portal. Since the taxpayer bypassed the statutory process, the writ petition was dismissed.
The Telangana High Court refused to quash a GST show cause notice, holding that the question whether annuity payments were exempt or taxable required detailed factual examination. The Court ruled that such issues cannot be conclusively decided in writ proceedings.
The Telangana High Court held that the arrest was supported by material collected during the investigation indicating involvement in alleged GST evasion and online gaming operations. The Court found no illegality in the exercise of arrest powers under the CGST Act.
Telangana High Court declined to examine the GST rate dispute in writ jurisdiction, holding that the matter required factual scrutiny of agreements and notifications. The petitioner was directed to pursue the statutory appellate remedy under Section 107.
Telangana High Court held that reassessment notices under Section 148 were time-barred because they were dispatched from the ITBA portal after 31.03.2021. The Court ruled that mere digital signing or generation of notices within limitation was insufficient without actual dispatch.
