Madras High Court rejected the writ filed by the petitioner and instructed the assessee to pursue an appeal before the Appellate Authority. The High Court further directed the Appellate Authority to expedite the proceedings and resolve the case promptly.
In Srikals Graphics Private Ltd Vs Assistant Commissioner (ST), Madras HC ordered a fresh enquiry due to absence of notice on freezing of a bank account
Exide Industries, a registered company under the Goods and Services Tax Act, has failed to receive a time extension from GST authorities to respond to a show cause notice. The Madras High Court has set aside the orders passed by the respondent and granted 30 days to file an explanation on pending queries.
Madras High Court held that there is no necessity for providing opportunity to each and every member of the Society in the proceedings initiated under Section 34A of the Income Tax Act.
Madras High Court dismissed writ petition, stating that if there is an alternative remedy available, the petitioner should pursue that remedy before resorting to a writ petition.
Madras High Court directed the petitioner to deposit maximum penalty of 200% of the tax involved in detention matter as once the mandatory pre-deposit is complied, the order has no force and all the further recovery proceedings will be subject to final outcome of the appeal.
Madras High Court held that issuance of communication to pay penalty amount within prescribed period, despite of interim orders of division bench directing customs department not to take coercive steps, is untenable in law.
Madras High Court held that non-submission of certified copy of order within a period of 7 days as stipulated under Rule 108(3) of the Tamil Nadu Goods and Services Tax Rules, 2017 (TNGST Act) is only a technical defect.
Madras High Court held that without instructions, without verifying the records, the petitioner cannot direct his representatives to appear. Accordingly, such representation is untenable in law.
Revenue department cannot continue attachment of bank accounts for several years under Section 83 of the CGST Act for Delay in issuing SCN
