Madras HC orders GST department to review 14.5% interest on reseller and resolve refund claim, instructing timely disposal of rectification application
Madras High Court rescinds GST assessment order due to delayed GSTR 3B filing, upholding recent amendments allowing extended filing deadlines.
Until all the components of the complete article were presented together for assessment at the same point of time, Rule 2(a) of General Interpretative Rules could not be invoked to classify the parts as complete article.
Madras High Court rules aluminium foil containers fall under Chapter 7615 with 12% GST. This decision overturns prior 18% GST classification.
Madras High Court held that matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back for fresh consideration since non-appearance on the part of the assessee was due to the fact that accountant was not doing well.
The petitioner is engaged in the business of manufacture of paper, paperboard in India with focus on recycled grades and specializes in the manufacture of duplex boards, kraft paper, writing and printing papers.
Madras High Court held that matter regarding denial of Input Tax Credit (ITC) u/s. 16(4) of the CGST Act is remanded back in terms of Clauses 114 and 146 of the Finance (No.2) Bill, 2024 and enacted in the Finance Act, 2024.
Madras High Court held that imposition of interest for belated filing of GSTR-3B return without affording sufficient opportunity is unjustifiable and hence the order set aside and matter is remanded back for fresh consideration.
Madras High Court held that issuance of two different orders for same Assessment Year is passed without application of mind and in violation of the principles of natural justice. Thus, order set aside and matter remanded back.
The respondent is directed to issue separate show cause notices regarding six assessment years within a period of two weeks from the date of receipt of copy of this order, in which case, the petitioner shall not raise issue of limitation.
