K Ponmudi Vs ACIT (Madras High Court) The petitioner has challenged the impugned assessment order on the following grounds: a) Despite several requests made by the petitioner to the respondents, requesting them to furnish the evidence based on which they have found that M/s. SRS Mining is alleged to have paid Rs.20,00,000/- as illegal payments […]
HC quashed assessment order and consequential recovery notice issued by Revenue Department on the grounds that no opportunity of hearing was afforded to assessee and contentions of assessee were also not considered, thus same was a violation of principles of natural justice.
Madras High Court held that provisions of section 174(2) of the CGST Act states that repeal as per subsection (1) shall not affect any rights, privileges or obligations or liability acquired, accrued or incurred under the old Act.
Madras High Court without expressing any opinion on merit, in the case of detention of Supari imported from Thailand, Court directed submission of an application under section 110-A of the Customs Act, 1962 for provisional release of goods.
Madras High Court held that rejection of application u/s 125 of the Customs Act, 1962 for release of confiscated goods on payment of redemption fine justified as the rejection was based on sound reasons.
Madras High Court held that it is well settled now that carry forward of unadjusted VAT TDS (TNVAT Act) to GST is duly allowed in terms of Section 140 of the TNGST Act, 2017.
Madras High Court held that detention of goods for mere non-mentioning of GSTN of the recipient under Bill to – Ship to transaction, without intention to avoid tax, is unjustified.
HC held that writ petition challenging SCN for reversal of ITC even before passing of final order is premature & cannot be entertained.
Assessee allowed by HC to submit an additional reply to a SCN against non-payment of tax within prescribed period under SVLDRS
Tvl. Ramana Textiles Private Limited Vs Commissioner of State GST and Commercial Taxes (Madras High Court) The present Writ Petition has been filed seeking for a writ of Mandamus to direct the respondents to refund the eligible excess ITC amount for the month of January to March 2018, based on the petitioner’s application dated 13.02.2019 […]
