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Telangana High Court directs rectification route in GST royalty RCM dispute
Case Law Details
- Case Name
- Madineni Srinivas Vs State of Telangana (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Madineni Srinivas Vs State of Telangana (Telangana High Court)
In a concise yet important ruling, the Telangana High Court addressed a procedural lapse in GST adjudication involving royalty payments under the Reverse Charge Mechanism (RCM). Instead of delving into the merits, the Court emphasized the availability of statutory rectification under Section 161 of the CGST/TGST Act, reinforcing a practical compliance pathway for taxpayers.
Case Background
The petitioner, Madineni Srinivas, challenged an order passed under Section 74 of the CGST/TGST Act, 2017.
The dispute related to GST liability...




