Input Tax Credit (ITC) availed by the petitioner was reversed due to the disparity between their GSTR 3B returns and the auto-populated GSTR 2A. However, considering the minor nature of the discrepancy and to ensure fairness, the court deemed it just and necessary to grant the petitioner an opportunity to contest the tax demand on its merits.
In the Navbharat Boilers vs Assistant Commissioner case, Madras High Court sets aside an order for wrongful ITC claim, mandates 10% pre-deposit for reconsideration.
HC noted oversight in considering documents like GSTR 9C reconciliation statement and deemed it necessary to provide petitioner with an opportunity to contest tax demand.
In Winndsor Cotton Mills (P) Ltd. vs Assistant Commissioner (ST), Madras HC nullifies GST DRC-07 order for not considering petitioner’s replies, directing a fresh review.
Madras High Court sets aside GST demand order due to lack of reasonable hearing opportunity. Orient Electricals case detailed analysis.
Madras High Court quashes demand in computation sheet and notice, ruling no additions proposed in income tax assessment order.
Madras High Court dismisses writ petition challenging revision order under Section 263 of IT Act, directing pursuit of statutory appeal.
Read the detailed analysis of Baisany Ramiah Chetty Pandurangan Vs Assistant Commissioner (ST)(FAC) judgment from Madras HC. Learn why GSTR 9, GSTR 9C, and income tax documents were deemed insufficient to establish Goods Transport Services under RCM.
Read the full judgment/order of Madras High Court quashing an I-T assessment order adding Rs. 16Cr unexplained expenditure without reasonable time. Portal reopening ordered.
Madras High Court sets aside a tax demand order, citing lack of opportunity. Petitioner contests ITC claim on commercial vehicle purchase. Read full judgment here.
