Madras HC denies ITC claims in Devi Traders case, citing lack of e-way bills and transport documents. Court emphasizes taxpayers’ burden to prove goods receipt for ITC eligibility.
Madras High Court held that once the purchase of machinery itself was found to be false and the transaction was sham, the claim of depreciation cannot be sustained. Appeal dismissed, accordingly.
Madras High Court remands GST assessment case, allowing Jainsons Castors to submit objections after depositing 25% of the disputed tax.
Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordingly, petition is allowed and confiscation order quashed.
Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key insights on Section 129 compliance.
When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutional authorities would not have power to review the action. SLP against the said decision was pending before the Hon’ble SC.
Madras High Court held that Section 10-A of the Insolvency and Bankruptcy Code, 2016 cannot be extended to cases where default continued beyond moratorium period. Hence, application under section 7 for initiation of CIRP acceptable.
Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the disputed taxes under GST. Accordingly, order set aside and matter remanded back.
Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amount to be adjusted in tax returns.
Madras High Court sets aside GST assessment order in Tvl. S S Enterprises Electricals vs. State Tax Officer 1, remanding the matter upon deposit of 10% disputed tax. No personal hearing provided.
