Madras High Court rules that procedural delay in filing GST appeals should not lead to dismissal if statutory requirements, including pre-deposit, are met.
The Court emphasized that any denial of ITC should clearly reference the applicable clause under Section 17(5) to allow the taxpayer a reasonable opportunity to contest the claim.
In the recent judgment Hon’ble Madras HC allowed writ petition to claim refund under the category of Excess payment on tax which was paid by the petitioner on holographic stickers affixed on beer bottles
Madras High Court permits K. Balakrishnan to file a statutory appeal against the service tax demand, directing a 25% deposit of the disputed tax. Read more.
Madras High Court upholds ITAT ruling that Viswapriya Financial Services had reasonable cause for non-deduction of TDS under Section 194A, dismissing Revenue’s appeal.
Madras High Court sets aside GST interest and penalty order, citing prior ITC reversal. Petitioner gets a final chance to file objections. Read the case details.
Madras HC rules on DXN Herbal’s tax deduction claims under Section 80IB & 43B. Key issues include manufacturing status, excise duty, and revised tax returns.
Madras High Court quashes GST assessment order, granting Tvl. Rajendran Karthikeyan a chance to submit objections after paying 25% of disputed taxes.
Madras HC quashes tax demand against Pavai Varam Trust, ruling that returns were filed within extended deadlines under COVID-19 relaxations.
Madras High Court quashes GST order against Manoj International due to lack of communication. The petitioner must pay 10% of disputed tax for case reconsideration.
