Tag Archives: HIGH COURT OF TELANGANA

Reassessment Order Passed Solely for In-Depth Scrutiny Without Finding Income Escapement Is Invalid

By | October 7, 2026
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Reassessment Order Passed Solely for In-Depth Scrutiny Without Finding Income Escapement Is Invalid Reassessment Order Passed Solely for In-Depth Scrutiny Without Finding Income Escapement Is Invalid Issue Whether an order under Section 148A(3) and consequential notice under Section 148 are valid when the Assessing Officer proceeds solely on the premise that voluminous transactions require in-depth… Read More »

Reassessment Notice Issued in Name of Non-Existing Entity Is Legally Invalid and Unsustainable

By | September 30, 2026
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Reassessment Notice Issued in Name of Non-Existing Entity Is Legally Invalid and Unsustainable Reassessment Notice Issued in Name of Non-Existing Entity Is Legally Invalid and Unsustainable Issue Whether a notice issued under Section 148 of the Income-tax Act, 1961 in the name of a non-existing or dissolved entity is legally valid and sustainable. Facts Assessee… Read More »

Interest Applies When Tax Is Paid Late Via Delayed GSTR3B Filing Despite Cash Balance

By | September 28, 2026
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Interest Applies When Tax Is Paid Late Via Delayed GSTR3B Filing Despite Cash Balance Issue Whether mere deposit of funds into the Electronic Cash Ledger without debiting it through GSTR-3B return within the due date amounts to payment of tax. Whether statutory interest under Section 50 is applicable for the delay period between depositing money… Read More »

Anticipatory bail is granted under GST where evidence is documentary, cooperation is promised, and custodial interrogation is unnecessary.

By | September 22, 2026
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Anticipatory bail is granted under GST where evidence is documentary, cooperation is promised, and custodial interrogation is unnecessary. Issue Whether petitioners alleged of claiming fraudulent Input Tax Credit (ITC) are entitled to anticipatory bail under Section 482 of BNSS when primary evidence is documentary, cooperation is undertaken, but the Department seeks custodial interrogation to trace… Read More »

Tax Authority Cannot Reject Consequential GST Refund Without Stay Order or Compliance With Withholding Safeguards

By | September 15, 2026
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Tax Authority Cannot Reject Consequential GST Refund Without Stay Order or Compliance With Withholding Safeguards Issue Whether a refund officer can reject a consequential GST refund claim following a favorable appellate order on the grounds of a proposed departmental appeal, non-finality, or capitalization, without a stay order or compliance with the statutory withholding mechanism under… Read More »

Conditional Stay Orders Relying Mechanically on 20% Deposit Guidelines Are Unsustainable and Remanded for Independent Decision

By | September 12, 2026
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Conditional Stay Orders Relying Mechanically on 20% Deposit Guidelines Are Unsustainable and Remanded for Independent Decision Conditional Stay Orders Relying Mechanically on 20% Deposit Guidelines Are Unsustainable and Remanded for Independent Decision Issue Whether an authority deciding a stay application under Section 220(6) must independently exercise its discretionary powers rather than mechanically relying on CBDT… Read More »

Deduction allowed under Section 80IB cannot be reduced while computing deduction under Section 80HHC.

By | September 5, 2026
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Deduction allowed under Section 80IB cannot be reduced while computing deduction under Section 80HHC. Issue Whether the Assessing Officer was justified in reducing the deduction already allowed under Section 80IB from the eligible profits while computing the deduction available under Section 80HHC of the Income-tax Act, 1961. Facts Assessee Profile: The assessee is a public… Read More »

Departmental Appeal Dismissed as Monetary Limit of Rs. 10 Lakhs Falls Below Prescribed Limit.

By | August 31, 2026
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Departmental Appeal Dismissed as Monetary Limit of Rs. 10 Lakhs Falls Below Prescribed Limit. Issue Whether a departmental appeal filed before the High Court against a penalty of Rs. 10 lakhs imposed under Section 43 of the Black Money Act, 2015 is maintainable in light of CBDT Circular No. 5 of 2024 raising the monetary… Read More »

BIOSOT, a Telangana State instrumentality, is immune from Income-tax under Article 289(1) of the Constitution.

By | August 31, 2026
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BIOSOT, a Telangana State instrumentality, is immune from Income-tax under Article 289(1) of the Constitution. Issue Whether BIOSOT, a statutory society formed under Supreme Court directions to perform ecological restoration under Article 48A, qualifies as an instrumentality of the State of Telangana under Article 12, thereby granting it constitutional immunity from Income-tax under Article 289(1)… Read More »

Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89

By | August 15, 2026
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Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89 Issue Whether a taxpayer claiming statutory interest under Section 56 on an already sanctioned GST refund is required to submit CA/CMA certification and fulfill conditions under Rule 89(2)(m). Facts Petitioner Status: The petitioner is a registered company seeking statutory interest on… Read More »