Madras HC sets aside the order on defects in GST compliance for BK & K Chemicals, directs fresh consideration upon partial tax deposit and document submission.
Madras HC revokes GST registration cancellation for Creatxia after failure to file returns due to father-in-law’s death. Conditions imposed for reinstatement.
Madras High Court remands SS Traders case, ruling that passing an order on the hearing date is procedurally unfair. Department to reassess after a fresh hearing.
Madras High Court held that petitioner didn’t furnished the reply even after providing the extra time limit as requested by the petitioner. Hence, writ petition dismissed and passing of assessment order justified.
Madras High Court held that delay in filing returns of income and seeking refund thereof is condoned in terms coverage within the scope of the expression ‘genuine hardship’ in section 119(2)(b) of the Income Tax Act.
Madras High Court held that due to unwanted delay in de novo proceedings by the Additional Commissioner of Customs, the refund claim of redemption fine and penalty is directed to be processed. Accordingly, refund granted.
Held that the direction of this Court has not been complied. Any order contrary / disregarding the direction of this Court cannot be sustained as it renders the order bad for want of jurisdiction.
Madras High Court remanded the matter back for reconsideration with condition to remit 5% of disputed tax demand since the tax proposal was confirmed because the tax payer did not appear for the personal hearing or respond to the show cause notice.
Madras High Court remitted the matter of imposition of GST on entire differential turnover since petitioner failed to participate in the proceedings and petitioner has deposited 10% of the disputed tax demand.
Madras High Court directed depositing of 25% to be deposited via electronic cash register since petitioner failed to participate in the adjudication proceedings. Thus, matter remanded back for fresh order on merits.
