Despite the possibility of a previous copy being served, the court upheld the petitioner’s right to access the necessary documents by mandating the provision of a certified copy.
HC emphasized that if respondent intended to modify tax proposal, a fresh show cause notice should have been issued instead of deviating from original basis without proper notice.
In Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST), Madras High Court directs GST Dept to dispose of rectification petition regarding ITC availed within 1 month.
Madras High Court sets aside an order passed on the same date as the show cause notice, citing lack of natural justice. Analysis of Pithamber Distributors Vs Assistant Commissioner case.
Learn about the recent Madras High Court decision in the case of Razack Trading Company vs. The Assistant Commissioner (ST) (FAC) regarding the applicability of interest on erroneous refunds under Section 50 of the CGST Act.
Read about Madras High Court ruling in Sri Krishna Textile Mills vs. Assistant Commissioner, highlighting rejection of refund on inverted turnover mismatch with GST returns.
Madras High Court remands GST assessment order challenged on grounds of lack of communication. Detailed analysis of the case and conditions for remand.
Read the full text of the judgment/order of Madras High Court in K. A. & Co. vs State Tax Officer. Order set aside due to failure to respond to show cause notice on GST portal.
Madras High Court demands reply within 4 weeks on GST liability intimation for seigniorage fee. Analysis of judgment and implications.
Read the full judgment where Madras High Court sets aside GST assessment orders due to denial of personal hearing, granting relief to Prosign Communications.
