Justice Namavarapu Rajeshwar Rao Archives

No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC

The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI/Indian Citizen.

Case Briefs High Courts

Bank cannot be charged with demand, interest, penalty for filing return in another State’s GST portal due to technical glitch: Telangana High Court

The foundation of show cause notice itself was bad in law and the assumption that return could not have been filed in the GST portal of Telangana did not flow from Section 140 of the Central Goods and Services Tax Act, 2017.