HC examined VAT returns filed by petitioner, confirming existence of unutilized advance tax. Referring to Section 140(1) of TNGST Act, 2017, Court emphasized that any unutilized amount of VAT and entry tax in returns shall be allowed to be transitioned, entitling registered person to credit such amount in their electronic credit ledger.
In absence of GST notification issued for cross-empowerment, authorities from counterpart Department cannot initiate proceedings where an assessee is assigned to counterpart.
Inadequate replies to notices led to an adverse order. Madras High Court, remitting the matter for a proper response to show cause notice.
Analysis of Jones Diraviam Vs Deputy Commissioner GST Appeal ruling by Madras High Court. Impact on businesses, legal considerations, and rights of entrepreneurs.
Madras HC directs statutory appeal regarding alleged erroneous 100% penalty imposed under CGST Act for period falling under VAT regime. Detailed analysis provided.
Madras HC sets aside order against deceased for income tax proceedings, citing timely intimation of death. Detailed analysis and conclusion provided.
Read the full text of the Madras High Court judgment setting aside GST demand orders in Tvl. Sri Nallamal Steels vs Assistant Commissioner (ST). Adjournment request disregarded, no reasonable hearing opportunity provided.
Madras High Court remands assessment and penalty orders due to lack of participation, granting the petitioner a chance to respond to the show cause notice.
Madras High Court orders remand in GST discrepancy case, mandating 10% pre-deposit by petitioner for reconsideration of tax demand.
Tvl. Gayatri Granites vs Assistant Commissioner (ST): Madras HC sets aside tax demand, stressing on taxpayer’s responsibility to monitor GST portal regularly.
