Madras High Court held that assessee is directed to deposit 25% of the disputed tax amount since the assessee was unable to access GST portal and respond to the notice issued. Accordingly, appeal disposed of.
Madras HC held that passing of order without providing opportunity of personal hearing is against principles of natural justice. Accordingly, order set aside and directed to provide an opportunity to the Petitioner to establish their case on merits.
Held that the deposits made by the assessee were in the nature of fixed deposit investments. Therefore, the loss suffered by the assessee when the bank went to liquidation is only a capital loss.
P&H HC holds that issuing SCN under Section 73 and dropping proceedings doesn’t bar initiation of proceedings under Section 74 of the CGST Act.
Madras High Court held that since petitioner failed to respond to notice issued for mismatch between GSTR-3B and GSTR-2A and non-payment of interest, it is directed that opportunity to explain discrepancies will be granted on payment of 25% of disputed tax.
Madras High Court held that in terms of section 245I, the Settlement Commission cannot re-open its concluded proceedings by invoking section 154 of the Act so as to levy interest under section 234B of the Income Tax Act.
Calcutta High Court allowed the bail application on the fact that petitioner has been in prolonged incarceration before being pronounced guilty of an offence. Court also relied on the principle that bail is rule and jail is exception.
Karnataka High Court held that demand of Goods and Services Tax (GST) under reverse charge mechanism from service receiver will lead to double taxation since entire tax already paid by service provider. Accordingly, appeal allowed.
Madras High Court held that Article 226 of the Constitution doesn’t permit Court to decide the dispute between two private parties. Accordingly, writ dismissed with liberty to petitioner to avail civil remedy.
Held that the impugned order dated 29.08.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order.
