The Court quashed withdrawal of tax exemption after holding that franchise fees from affiliated schools were only incidental and not business income.
The Court held that while duty drawback is not eligible for Section 80-IC deduction, excise and customs duties paid on raw materials must be subsumed from the drawback amount. The matter was remanded to the Assessing Officer for fresh computation.
The Court directed time-bound action for implementing an appellate order granting TDS relief. It held that refunds due after success in appeal must not be unnecessarily delayed.
The Court held that a genuine mistake in revised TRAN-1 and TRAN-2 filings cannot nullify substantive transitional ITC claims. It permitted rectification and directed fresh adjudication after verification.
The Court held that the Appellate Authority has no power to remand matters to the adjudicating authority under Section 107(11) of the CGST Act. Remand portions of the appellate orders were set aside and the authority was directed to decide the appeals on merits.
The High Court granted regular bail in a GST evasion case, noting that the arrest memo did not specifically allege fraud or intentional evasion. The offences were triable by a Magistrate with a maximum five-year sentence.
The Madras High Court remitted a GST demand matter for fresh adjudication after rectification of place of supply and dispute over tax reversal. The Court directed full pre-deposit of admitted and disputed tax before reconsideration.
The High Court held that the benefit under Section 16(5) of the CGST Act prevails over Section 16(4), quashing an order rejecting ITC due to delayed return filing.
The Court held that deletion of Rule 96(10) and Rule 89(4B) without a saving clause renders them inapplicable to all pending cases. Refund rejections and related proceedings not finalized as on 8 October 2024 were declared lapsed.
The Madras High Court held that passing an ex parte GST assessment order without granting personal hearing was unsustainable. The matter was remanded subject to payment of 25% of the disputed tax.
