The Madras High Court set aside an ex parte GST assessment after the taxpayer claimed that notices were served only through the GST portal. The key takeaway is that taxpayers may receive a fresh opportunity to contest proceedings where effective participation was lacking.
The Madras High Court set aside an ex-parte GST assessment against a second-hand mobile phone dealer who claimed taxation should apply only to the margin under Rule 32(5).
The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that GST law provides a statutory opportunity to regularize compliance even after a best judgment assessment.
Explains the Registrar’s administrative and quasi-judicial functions, highlighting their role in managing staff, filings, and court procedures. Key takeaway: the Registrar ensures smooth court operations.
Explains eligibility under Section 116, highlighting that only advocates, CAs, CMAs, CSs, GSTPs, retired officers, and authorised employees can practice before GSTAT.
