Madras HC sets aside GST appellate order rejecting refund appeal by Kasturi & Sons Pvt. Ltd. due to procedural delay in hard copy submission.
Madras High Court held that GST is not leviable on Ocean Freight Services as per Supreme Court judgement and relevant notification. Thus, any amount collected by department as GST on Ocean Freight Services needs to be refunded back.
The court found that the delay was not intentional but resulted from the notices being uploaded online without hard copies being served. Considering these factors and the submission that the delay was due to bona fide reasons, the High Court decided to condone the delay.
Madras High Court held that City Union Bank Limited being a first charge holder can bring the property for sale and after settling down of all the dues, the remaining sale proceeds of the property can be transferred to second charge holder i.e. income tax department.
Madras HC directs reconsideration of GST demand order due to lack of hearing opportunity. Petitioner must pay 15% of penalty for review.
Madras HC allows B.G. Shirke Construction 30 days to file GST appeal due to the death of their tax practitioner, despite payment of the disputed amount.
Madras HC condones a 4-day delay in tax appeal filing due to delayed rectification and orders the de-freezing of Mahesh Metal Industries’ bank account.
Madras High Court rules that GST assessment orders must include the opportunity to reply and a personal hearing, reinforcing the principles of natural justice.
Madras High Court sets aside GST attachment order for Tvl. Fashion Square, citing lack of proper notice and personal hearing. Case remanded for reconsideration.
Sub-section (4) of Section 27 of the TNVAT Act can never be applied since the said section would apply only if an order has been passed under Section 27(2) of the TNVAT Act holding that either the assessee has wrongly availed input tax credit or he has produced false documents to support his claim of input tax credit.
