Madras High Court sets aside GST assessment order in Tvl. S S Enterprises Electricals vs. State Tax Officer 1, remanding the matter upon deposit of 10% disputed tax. No personal hearing provided.
Madras High Court revokes GST registration cancellation for Blue Moon Cool Systems, subject to filing pending returns and scrutiny of Input Tax Credit claims.
Madras High Court upholds GST demand order, ruling that service via common portal is valid under TN-GST Act. Appeal rights remain subject to limitations.
Madras High Court ruled that the validity of service of notice is a factual question best addressed by the appropriate appellate authority rather than under writ jurisdiction.
Madras HC directs GST assessment order as SCN due to exceeding scope of notice. Detailed case of discrepancies in GSTR-3B vs. GSTR-2A/GSTR-2B resolved in court, impacting works contract taxation.
Madras High Court quashes GST assessment order for Winet Communications, directing reassessment in light of the Finance Act, 2024 amendment to ITC rules.
Madras High Court held that issuance of confiscation notice under section 130 of the TNGST Act justifiable since officials had formed clear cut prima facie opinion that gold jewellery were transported for purpose of sale with intention to evade payment of tax.
There has been contraventions of provisions of the GST Act for which the petitioner is liable to make good the non-payment and also suffer penal consequences for the same.
In a recent ruling Hon’ble Madras HC remanded back the matter after observing that department issued 2nd notice after considering the reply of petitioner in response to 1st notice where department admitted that petitioner is not liable to pay tax.
Madras High Court sets aside reassessment notice under Section 148A for Mahogany Logistics, citing lack of fresh material and change of opinion.
