Telangana High Court
4 articles
Who Is the Proper Officer for a Section 122 Penalty? Telangana High Court on Jurisdiction, Section 160 and the Appeal Route in a Rs. 17.27 Crore Fake-Invoice Case
A trader challenged a Section 122 show cause notice and a penalty order on the ground that no proper officer had been assigned that function before CBIC Circular 254/11/2025-GST. The Telangana High Court rejected the jurisdiction plea and sent every other ground to the appellate authority.
15 min readNo Visible Signature, No Nullity: Telangana High Court Full Bench Holds Portal-Authenticated GST Show Cause Notices and Orders Valid
Ruling on a reference that resolved conflicting Division Bench decisions, the Full Bench holds that DRC-01 and DRC-07 notices and orders authenticated through the officer's digital signature certificate and uploaded on the GST portal are valid, are served on upload, and set limitation running from that date.
14 min readTwo and a Half Years Too Late: Telangana High Court Declines to Examine a Section 62 Best-Judgment Assessment on the Ground of Delay
A taxpayer challenged a best-judgment GST assessment order two and a half years after it was passed, arguing that filing his return afterwards meant the order stood automatically withdrawn. The Telangana High Court never reached that argument — it dismissed the petition for delay, exposing a gap between the taxpayer's account of why he could not act sooner and the actual timeline on record.
13 min readOrder-in-Appeal Is Binding Until Reversed: Telangana High Court Quashes a GST Refund Rejection Founded on a Department's Mere Decision to Appeal
A GST refund of Rs. 19.33 crore, consequential to an appellate order that had already set aside the underlying demand, was rejected because the Department had internally decided the appellate order was 'not legal and proper' and intended to challenge it before the GST Appellate Tribunal — an appeal it had not yet even filed. The Telangana High Court held that an Order-in-Appeal remains binding under Section 107(16) of the CGST Act until actually stayed, modified or set aside, and that a refund can be withheld pending further proceedings only through the specific mechanism of Section 54(11), not by administrative fiat.
13 min read