Madras High Court held that provisions of Section 26E of the SARFAESI Act and Section 34 of the Recovery of Debts and Bankruptcy Act, 1993 (RDB Act) would prevail over the provisions of Section 24 of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act).
Madras High Court directs adjudicating authority to pass a speaking order with regard to request of the petitioner to cross examine the person and officers of Directorate of Revenue Intelligence before adjudicating relevant show cause notices.
Madras High Court sets aside GST assessment order against Sundar Prabhu Deva for lack of proper notice and hearing, remands case for fresh consideration.
Madras HC dismisses M.K.N. Coconut Industries’ plea against GST assessment due to limitation period. Directs consideration for installment payments
Madras HC quashes ITC denial for Shanker Impexx, citing retrospective CGST amendment extending GSTR-3B filing deadline for ITC claims.
Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and directing the petitioner to the appellate authority.
Madras High Court rules uploading GST notices to the common portal is sufficient but often ineffective service. Court urges tax officers to use alternate methods.
Madras High Court held that the existence of an alternative remedy precludes the petitioner from approaching this Court through a writ petition unless there is an exceptional circumstance.
Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service in terms of section 169 of the Central Goods and Services Tax Act, 2017.
Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without utilization. Accordingly, since Input Tax Credit is not utilised, interest and penalty is not justified.
