The Hon’ble Telangana High Court in the case of Rishi Nand Kishore Gupta held that the arrest of the Petitioner under Section 132 of the CGST Act
The Hon’ble Telangana High Court in M/s. BirlaNu Ltd. struck down Rule 39(1)(a) of the CGST Rules and quashed the consequential Final Audit Report and show-cause notice, holding that the rule, to the extent it mandates distribution of Input Tax Credit by an Input Service Distributor within the same month, is ultra vires Section 20 of the CGST Act, as the parent act did not delegate the power to prescribe such a time limit.
The Hon’ble Telangana High Court in M.A. Enterprises held that the GST registration was rightly cancelled under Rule 22(3) of the CGST Rules by the adjudicating authority because the taxpayer could not prove the existence of the declared business premises and had submitted doubtful rental documents.
THE HON’BLE TELANGANA HIGH COURT in the Case of Sree Krishna Automotives V/s Deputy Commissioner of State Tax, decided on 12-12-2024
Appeal admitted electronically should not be dismissed on technical ground of delayed manual submission of order
“If I were the commissioner of the state tax department, I would not have been able to sleep properly,” said Chief Justice Aparesh Kumar Singh, pointing to what he described as the lackadaisical approach of the officers.
The Hon’ble Telangana High Court in the case of Lakshmi Bhanu Steel Traders held that an order passed beyond the statutory period of limitation is unsustainable and liable to be set aside.
The Telangana high court has upheld the notifications issued by GST authorities, extending the timeframe for issuing show-cause notices related to tax recovery and input tax credit matters for the financial year 2019-20.
The Hon’ble Telangana High Court, in the case of M/s. Nice Enterprises held that the Department should not issue the SCN merely to the Assessee by simply mentioning the provisions of Section 29(2)(e) of the CGST Act. The SCN should contain sufficient factual and elementary details so as to enable the Assessee to file effective reply, such notices violate the principle of natural justice. Hence, the Impugned SCN was set aside.
The Hon’ble Telangana High Court in the case of Aarush Enterprises set aside the order of provisional attachment of bank account under Section 83(1) of the Central Goods and Services Tax Act (“the CGST Act”), taking into consideration sub-section (2) of Section 83 of the CGST Act, which clearly states that the provisional attachment passed under the aforesaid provision would be valid for a period of one year only.
