Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and reclassification.
Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before cognizance.
Madras HC upheld Section 74 proceedings, finding prima facie excess ITC availment and unpaid GST under RCM on foreign booking agency commissions.
Madras HC held that merely issuing a corrigendum acknowledging the return did not rectify the defective assessment process and ordered reconsideration.
Madras High Court remanded GST assessments after finding they were passed without verification of the SEZ Certificate and Letter of Undertaking.
Madras HC quashed criminal proceedings, holding that the wharfage refund dispute disclosed no criminal offence and was essentially civil in nature.
Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the earlier remand.
Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an effective opportunity to appeal.
Madras High Court remitted the GST assessment for fresh adjudication, directing deposit of the entire disputed tax before reconsideration and fresh hearing.
The Madras High Court held that assessment proceedings should include a show cause notice identifying the proposed additions before passing the final order. The assessment orders were treated as show cause notices and remanded for fresh consideration.
