Telangana High Court
For assessee
High Courts
Rulings of the High Court of Telangana, newest first.
4 rulings found
Telangana High Court
Where petitioner company paid and reversed ITC under protest pursuant to adjudicating authority's demand, but appellate authority subsequently set aside original order and allowed appeal, refund officer could not reject refund claim on grounds of non-finality or proposed departmental appeal, as appellate order remained operative and binding until stayed or modified, making refund rejection unsustainable GST: Where petitioner, after demand against it was set aside in entirety on appeal, sought refund of amounts paid by filing RFD-01 with supporting documents, refund authority wrongly rejected refund citing lack of explicit refund direction, as statutory principles mandated consequential refund whenever original demand is quashed, requiring refund authority to process claim on merits under refund mechanism without re-examining demand issues GST: Where refund claim was rejected solely because of prospective departmental appeal and capitalization entries when no appeal was pending as on refund date, there was no hearing and no formed Commissioner opinion on adverse impact due to malfeasance or fraud, rejection was unsustainable since statutory prerequisites for withholding refund were not met and subsequent appeal did not cure these deficiencies
Telangana High Court
Where petitioner filed appeal against order-in-original with delay and omitted to disclose pending rectification application due to Chartered Accountant error, omission deprived petitioner of a material ground for delay condonation, thus order dismissing appeal as time-barred was to be set aside and matter was to be remitted to appellate authority for fresh consideration of condonation application and if satisfaction, decide appeal on merits
Telangana High Court
Where petitioner challenged validity of Section 16(2)(c) and Order-in-Original due to non-issuance of show cause notice which fact was discovered only after garnishee recovery proceedings were initiated, assessee should file statutory appeal
Telangana High Court
Where assessee filed rectification application against original order within limitation, appeal was filed within three months of rectification rejection, and all statutory remedies were diligently pursued, dismissal of appeal as time- barred due to technical defects in memo was unjustified, and pragmatic approach called for remand for decision on merits