The Officer was directed for fresh consideration of Penalty @200% for non-generation of an e-invoice as there was a failure on the part of the department to consider relevant GST circular No. 10/2019 dated 31.05.2019.
Madras High Court rules that Tech Connect Retail can respond to GST notice before further action. Authorities directed to follow due process and provide documents.
Madras High Court held that cancellation of GST registration on account of non-carrying of any business not justified since business was temporary closed as proprietor had gone abroad during deepavali holidays.
Madras High Court allows GST registration revival if pending returns, taxes, and penalties are paid, following precedent from Suguna Cutpiece Centre’s case.
Madras High Court dismisses writ petition, directing Palpandi Shanthi Priya to seek an appellate remedy for reassessment dispute under Section 246A of the IT Act.
Madras High Court quashes a flawed GST assessment order for non-compliance with legal provisions and directs a fresh assessment with a fair hearing.
Madras HC allows Star Yarn two weeks to file GST appeal, citing counsel’s death as reason for delay, despite order passed 2.5 years prior.
Madras HC voids order rejecting compounding plea, citing no time limit under Sec. 279(2) of Income Tax Act.
Madras HC voids reassessment, ruling change of opinion beyond 4 years is illegal. No non-disclosure by Saravana Stocks found.
Madras High Court held that order passed without considering documentary evidences furnished by the petitioner suffers from non-application of mind to material on record. Hence, order set aside with direction to department to re-examine issue.
