BGR Mining & Infra Limited Vs Joint Commissioner (ST)
Date: June 22, 2026
Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): APARESH KUMAR SINGH, G.M.MOHIUDDIN
Subject Matter
Penalty Order Must Be Modified When Underlying Tax Demand Is Set Aside
Summary
The High Court allowed the petitioner's plea, clarifying that a penalty order cannot sustain once the underlying tax demand is set aside by an appellate authority. The Court granted liberty to the petitioner to file a rectification application, empha…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Mr. Mohd. Mukhairuddin, learned counsel appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents. 2. By the Order for imposition of penalty and summary of the order in FORM GST DRC-07 dated 29.12.2023 pertaining to the Financial Year 2017-18, the proper officer imposed pena…