Telangana High Court
For revenue
High Courts
Rulings of the High Court of Telangana, newest first.
2 rulings found
Telangana High Court
Where petitioner challenged SCN and OIO on ground that a gap of six-months between SCN and OIO was not maintained and also there was violation of earlier liberty to file reply, maintaining a gap of six-month period was merely directory; since repeated opportunities for reply and hearing were given, and OIO was passed within limitation period, challenge on account of not maintaining time gap did not vitiate proceedings. GST: Where petitioner alleged denial of effective hearing as order was issued within five days of last hearing, since records showed multiple notices, repeated reminders, a videographed hearing, and supply of seized records, there was substantial compliance with statutory hearing requirements; no prejudice being caused from a shorter gap, making statutory appeal instead of filing writ was proper remedy. GST: Where petitioner challenged OIO and SCN by filing writ petition despite Supreme Court's order relegating to statutory appeal with pre-deposit, since no exceptional ground was established, adequate opportunity was given, OIO was within limitation, and time-limit plea was not raised earlier, writ petition was not entertainable; lliberty was to be given to pursue statutory appellate remedy
Telangana High Court
Where prior writ order in petitioner’s case remanded assessment for breach of personal hearing mandate and directed adjudication of original SCN after granting hearing and considering reply, issuance of second SCN and fresh order for same year by AO was impermissible as it overreached remand scope, thus impugned order was set aside for adjudication on first SCN only with compliant hearing