#Telangana

6 articles

High Court · Telangana

Section 73 Cannot Be Used for FY 2024-25 Demands

The Telangana High Court quashed orders passed under Section 73(5) for 2024-25, rejecting the State's plea that the wrong provision was a technical error and th…

Nov 3, 20261 min read

High Court · Telangana

Telangana High Court Rejects Jurisdiction Challenge to Section 122 Penalty Proceedings

The Court held that since the officer who passed the order was the same rank as the officer later formally assigned under CBIC Circular No. 254, Section 160 sav…

Oct 23, 20262 min read

Appellate AAR · Telangana

Sub-contractor's supply of manpower to principal contractor not exempt under Entry 3 or 3A of Notification 12/2017

The Authority held that the exemption is linked to the identity of the recipient of the supply, and a sub-contract to a private company does not satisfy the rec…

Oct 15, 20261 min read

High Court · Telangana

Mere Deposit in Electronic Cash Ledger Does Not Discharge Tax Liability

The Telangana High Court has dismissed a writ petition challenging interest of Rs. 4,82,295 levied under Section 50(1) of the CGST Act, holding that mere deposi…

Oct 3, 20261 min read

AAR · Telangana

ITC on IPO Expenses (Fresh Issue) Eligible Where Net Proceeds Used for Furtherance of Business

The Telangana Authority for Advance Ruling has held that Input Tax Credit on expenses incurred in connection with a Fresh Issue of shares in an Initial Public O…

Oct 3, 20261 min read

High Court · Telangana

CESTAT Cannot Constitute a Larger Bench to Question a Jurisdictional HC Ruling, Telangana HC Holds

The Telangana High Court has set aside a Customs, Excise and Service Tax Appellate Tribunal order that had directed the constitution of a Larger Bench to decide…

Aug 12, 20262 min read

Showing 1–6 of 6 articles