TSI Business Parks Hyderabad Pvt Ltd Vs DCIT (Telangana High Court) In Dalmia Power Limited v. ACIT (2019) 112 Taxmann. com 252 (SC), the issue before the Supreme Court was whether the Income Tax Department ought to have permitted the assessee companies to file the revised income tax return for the assessment year 2016-2017 after […]
Manturi Shashi Kumar Vs Director (Telangana High Court) Facts in the present appeal lie within a narrow As already noted above, appellant No.1 was an accused in the criminal case for offences which are considered as predicate offences under PMLA. In view thereof, a case was registered under PMLA following which the properties mentioned above […]
Telangana High Court held that writ jurisdiction under Article 226 of the Constitution of India not invocable as adequate and effective alternative remedy under Section 144C of the Act by way of filing objections before the Dispute Resolution panel available to the petitioner.
A compounding application under Section 279(2) of Income-tax Act, 1961 was made and is pending adjudication by CCIT. In the event of acceptance of compounding application, Act prescribes closure of criminal case.
Telangana High Court allowed the Criminal Petition as delayed payment of tax was on account of cogent reasons i.e. financial difficulty and was not on account of any willful attempt to evade tax.
Telangana High Court in the case of suo motu cancellation of GST registration due to non-filing of GST returns, remanded the matter for fresh decision as due to non-constitution of GST tribunal, petitioner is left without any remedy.
NSPIRA Management Services Private Limited Vs DCIT & ACIT (Telangana High Court) From a perusal of the impugned order dated 16.12.2022, it is seen that respondent No.1 had followed instructions of the Central Board of Direct Taxes (CBDT) dated 31.07.2017 to the effect that where outstanding demand is disputed before the appellate authority, the assessee […]
HC set aside order cancelling GST Registration of assessee due to non-filing of GST Returns for continuous period of 6 months, on the ground that GST Tribunal has not been constituted and assessee should not be left without remedy.
Telangana High Court held that issuance of search warrant without recording the ‘reasons to believe’ is against the provisions of section 17 of the Prevention of Money Laundering Act (PMLA), 2002 and accordingly the same is liable to be set aside.
Under the terms of Deed of Licence, since the petitioner had agreed to pay service tax in addition to the monthly licence fee fixed thereunder and the GST being a levy which has been introduced in the place of service tax, the petitioner cannot absolve herself of the liability to pay GST in place of service tax.
