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All High Courts

GST: Madras HC Directs Production of Documents to prove Goods Movement

July 18, 2024 411 Views 0 comment Print

Read the detailed analysis of Ravi Chitra Vs Assistant Commissioner (ST) at Madras High Court. Case involves GST liability due to lack of proof of goods movement.

Reversal of ITC without verifying invoices, e-way bills: HC remands Order

July 18, 2024 378 Views 0 comment Print

Read the detailed judgment of Madras High Court criticizing the GST Department’s handling of e-invoice and e-way bills in M. R. V. Traders Vs Assistant Commissioner (ST)(FAC).

Madras HC Defers adjudication on GST on Mining Lease Pending SC’s Ruling

July 18, 2024 159 Views 0 comment Print

Read the full judgment of P. Saravanan Vs State Tax Officer where Madras High Court defers GST adjudication on mining lease payments pending SC’s ruling on royalty. Detailed analysis included.

GST Taxpayer liable to reply to SCN Despite Dropping of Scrutiny Proceedings

July 18, 2024 330 Views 0 comment Print

In Sri Velavan Traders Vs State Tax Officer (Madras High Court), understand why GST-registered entities must respond to show cause notices despite scrutiny proceedings being dropped.

GST Audit under Section 65 Permitted Despite cancelled Registration

July 18, 2024 300 Views 0 comment Print

Explore the Rajasthan High Court’s judgment on CGST audit rights post registration cancellation under Section 65. Detailed analysis and implications discussed.

Denial of CFSS, 2020 Benefit: HC Upholds Payment of Late Fees for Company Restoration

July 18, 2024 102 Views 0 comment Print

Delhi High Court judgment allows belated filing of MCA annual returns and balance sheets by Aryan Cargo Express Pvt. Ltd. Detailed analysis of the case and implications.

Challenge to a SCN Requires Lack of Jurisdiction or Insufficient Grounds

July 18, 2024 570 Views 0 comment Print

Explore the Madras High Courts judgment on Amg Sports challenging a customs notice. Detailed analysis on jurisdiction and limitations under Customs Act.

TDS not deductible on Payments which become Taxable Due to Retrospective Amendment

July 18, 2024 387 Views 0 comment Print

Read the detailed judgment of Bombay High Court in ACIT Vs Sociedade de Fomento Industrial Pvt Ltd regarding TDS deduction on retrospective taxable payments. Full analysis of IT Act implications.

Meghalaya HC Orders Customs to refund ₹60 Lakhs for destroying seized betel nuts

July 18, 2024 159 Views 0 comment Print

Meghalaya High Court directs Customs to refund Rs. 60 lakhs for destroying seized betel nuts. Learn about the court’s decision and the legal proceedings involved.

GST demand due to TDS Mismatch & Petitioner’s Ignorance: HC directs re­consideration 

July 18, 2024 627 Views 0 comment Print

Read the full text of the Madras High Court’s judgment allowing contesting of GST assessment due to accountant’s exit affecting proceedings.

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