Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored
Madras High Court held that Supreme Court in the case of State of West Bengal vs. Calcutta Club Limited concluded that sales tax is not payable on any sale of goods in the form of food, refreshments and drinks including liquors by the club to its permanent members. However, petitioner needs to demonstrate that their case comes within the ambit of said judgement.
Madras High Court held that if the person is discharged/acquitted of the scheduled offence or the criminal case against him is quashed by the Court of competent jurisdiction, there can be no offence of money-laundering against him.
Madras High Court held that registration shall stand revived on payment of tax and uploading of return and accordingly granted relief in the case of cancellation of GST registration due to non-filing of GST returns due to health issue
While issuing Form No. 15CB a Chartered Accountant is required to only examine the nature of the remittance and nothing more. The Chartered Accountant is not required to go into the genuineness or otherwise of the documents submitted by his clients
Madras High Court held that the application for provisional release of goods under section 110-A of the Customs Act should be considered even during pendency of any proceedings initiated by the department.
HC held that request for cancellation was only a simple and inadvertent error. The impugned order is set aside and the petitioner is permitted to make an application seeking restoration of registration, setting out the correct details of the principal and additional places of business.
Respondent submitted that notice was given to driver of consignment and that is sufficient under GST Act. HC held that show cause notice issued to driver is not adequate
Madras High Court held that that the scope of interference to a show-cause notice by a writ Court exercising its power under Article 226 of the Constitution of India, is very limited, barring few exceptions, like lack of jurisdiction or abuse of process of law, etc. Here, writ petition entertained as show cause notice issued on lack of jurisdiction.
Madras High Court held that an order of settlement brings the entire dispute to an end and the same includes co-noticees as well. As Settlement Commissioner has granted immunity to the importer, no proceedings can be continued against CHA in same transaction.
