Madras High Court rules GST recovery under Section 78 must be initiated by Principal Commissioner, not State Tax Officer, and orders refund to petitioner.
Madras HC directs reassessment of GST demand and mandates a 10% pre-deposit. The original order was beyond the scope of the show cause notice.
Madras HC upholds reversal of ITC in Vijay Impex case, finds no violation of natural justice despite petitioner’s compliance with Circular No. 183.
Madras High Court rules that intelligence officers under GST can issue show cause notices if they qualify as ‘proper officers’ under Section 2(91) of the GST Act.
Madras High Court quashes assessment and rectification orders against Srinithi Enterprises, citing jurisdiction issues; directs Assistant Commissioner to review case.
Madras High Court held that the imposition of penalty for the minor discrepancy in the variance in the address in the Tax Invoices and the E-Way Bill would not justify the penalty under Section 129(5) of CGST Act.
The Madras High Court ruled that the 2016 amendment to Section 50C of the Income Tax Act applies retrospectively, impacting capital gains assessment for earlier years.
GST Act does not prohibit intelligence officers from issuing show cause notices or adjudicating cases if they meet the definition of a proper officer under Section 2(91)
Madras High Court directs disposal of rectification petition and restrains tax authorities from recovery in Veeran Mehhta case, citing filing errors in GSTR-1.
Madras High Court allows Stem Infrastructure to contest tax demand due to accountants negligence, requiring a 10% deposit before reassessment.
