Income Tax Assessment Order Invalid if SCN Lacked Time Limit for Response, Invalid Service of Assessment Order, & Order Suffers from Vice of Pre-Determination
Gauresh Industries vs Deputy State Tax Officer – I: Madras HC sets aside GST order, demands 10% remittance for contesting notice, ensures fair hearing.
Discover how the Madras High Court ruled on treating multiple flats as a single residential unit under Section 54F. Detailed analysis and implications explained.
Madras High Court rules GST assessment invalid if assessee’s reply to notice in Form GST ASMT-10 is not considered. Detailed analysis of the case.
Read about the dismissal of a petition challenging IT assessment orders by Madras HC. No challenge made, demand notice upheld. Full text available.
Madras HC rules that a new SCN u/s 148 of the Income Tax Act must be issued for issues not previously raised, ensuring procedural fairness.
Madras High Court grants Hajabandenawas a chance to resubmit documents for GSTR-1 vs GSTR-3B discrepancies without pre-deposit condition. Learn more about the case.
Madras High Court directs Customs to dispose of Aditya International Ltd’s request for CVD exemption amendment on silk imports within six weeks.
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.
