Section 129 provides for issue of notice / hearing before order is made. This Court is informed that notice has been issued on 04.12.2022. The order has to be made within 7 days but owing to the captioned writ petition being filed on 09.12.2022, making of the order has been put on hold is learned Revenue counsel’s say.
Golcha Garments Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court) Hon’ble Supreme Court has made it clear that what was extended by order of Hon’ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion […]
Madras High Court held that the expiry of e-way bill doesn’t create any scope of tax evasion Accordingly there can be no revenue loss in absence of tax evasion Only penalty up to INR 5000 can be levied.
Madras High Court has allowed withdrawal request of the petitioner in the Writ of Declaration filed in order to declare the demand order issued against the petitioner quashed in view of the resolution plan
HC held that violation of natural justice is not fatal in all situations and a wholistic view should be taken of the issue, such that the interests of all parties are properly balanced.
Madras High Court held that the Appellate Authority should have gone into the reasons adduced by the writ petitioner for non-filing of GSTR-3B return. In absence of the same, the impugned order cancelling GST registration set aside and matter remanded back to Appellate Authority for examination.
Madras High Court dismissed the writ petition challenging the circular issued by District Central Cooperative Banks as the circular merely sought to bring to the notice of the petitioner societies the statutory provisions in regard to the deduction of tax, enjoining that they adhere to and comply with the same.
HC held that benefit under SVLDR Scheme could not be denied on the ground that the quantification required to be done under SVLDR Scheme is actually self-assessment done during duration of Audit.
The attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, pending writ petition, the impugned order has ceased to have effect, as on 15.09.2020.
Madras High Court in the case of dismissal of Commercial Tax Officer from the service due to collection of bribe as Diwali Mamool from the traders held that punishment of dismissal from service is disproportionate to the nature of charge.
