Madras High Court directs rectification for IGST claimed under the wrong head in GSTR-3B due to clerical error, allowing the taxpayer to resubmit the petition.
Madras HC condones delay in filing GSTR 3B beyond 30 days under GST Act, provided the taxpayer pays late fees. Tax assessment may follow for any shortfall.
Madras High Court condoned a 73-day delay in appeal filing due to genuine reasons, after GST notices were mistakenly sent to the petitioner’s former consultant.
Madras HC dismisses Revenues appeal challenging ITAT’s stay order, stating the stay had expired, leaving substantial questions of law open.
Madras High Court held that passing of ex-parte order without providing an opportunity of being hearing is against the principles of natural justice. Accordingly, the impugned order is set aside.
Madras High Court held that two equal time additions towards purchase suppression is unwarranted. Thus, two equal time additions deleted, however, addition towards purchase suppression and penalty u/s. 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 sustained.
Madras High Court held that ex-parte orders issued in the name of deceased person and initiation of recovery proceedings against the deceased person is against the principles of natural justice and hence is liable to be set aside.
Madras High Court held that allegation of suppression of sale based on consumption of power not sustained since EB units consumed are not directly linked with sales and reasons for difference in turnover duly explained.
Madras HC dismissed M. S. Mohamed Siddique’s writ petition, upholding tax assessment without personal hearing due to failure to request one.
Madras HC nullifies GST order due to non-appearance, orders reassessment with conditions and 25% tax deposit.
