Madras High Court held that petitioner being unaware of initiation of proceedings are directed to deposit 25% of disputed tax and submit objections by treating impugned assessment order as show cause notice.
Madras High Court held that the coinsurance premium and re-insurance commission would not be considered as supply and hence not liable to pay GST. Thus, amount deposited by petitioners are entitled for refund.
Madras HC orders GSTN to allow return filing and payment after petitioner’s registration was canceled due to non-compliance, citing genuine reasons for delay.
Thereafter, a detailed reply was issued by the petitioner, through its counsel, on 18.08.2021. According to the petitioner, no order was communicated by the first and second respondents after the above mentioned reply was issued.
The respondent on the other hand is of the view that the perpetual transfers being permanent rather not temporary, the show cause notices proposing to levy tax and the impugned orders of adjudication levying tax are without jurisdiction.
Madras High Court quashes GST orders denying Input Tax Credit (ITC) due to retrospective amendment in Section 16 of CGST Act. Relief granted to taxpayers.
Madras High Court allows GST pre-deposit adjustment via the Electronic Credit Ledger for appeals, clarifying legal provisions under TNGST Act.
Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh adjudication.
Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1) (Madras High Court) Summary: The Madras High Court, in Kasturi & Sons Pvt. Ltd. vs Additional Commissioner of GST & Central Excise (Appeals-1) [W.P. No. 18642 of 2024], clarified that the date of online filing of a GST appeal is to […]
Present appeal has been filed by the appellant mainly contesting that whether the Tribunal was right in holding that there has been no diversion of income by overriding charge in respect of amount transferred to Statutory Reserve Fund in compliance with the mandatory provisions of Sec.45IC read with Sec. 45Q of RBI Act.
