The Madras High Court quashed a GST assessment order issued nearly four years after the assessee’s death. It held that proceedings against a deceased person are legally unsustainable and fresh action must be initiated against the legal heirs.
Madras HC held that a pending NCLAT appeal did not prevent PNB from conducting a Swiss Challenge auction after the OTS proposal was rejected.
The Madras High Court ruled that employers cannot grant Section 89 relief or refund TDS unless employees submit Form 10E under Section 192(2A). Employees must claim eligible refunds by filing their income-tax returns.
The Madras High Court dismissed challenges to the transfer of income-tax prosecution cases to the MP/MLA Special Court. It held that the transfer was consistent with the framework arising from the Supreme Court’s directions.
The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and impermissible in law. It quashed the notice while permitting fresh proceedings for each financial year separately.
The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the CGST Act. It directed consideration of the taxpayer’s representation and separate year-wise proceedings.
Madras High Court held non-issuance of SCN/DAO violated Section 144B, set aside assessments, and ordered fresh proceedings.
Madras High Court allowed a delayed appeal without limitation as the GST on royalty issue is pending before the Supreme Court.
Madras High Court stayed GST recovery on royalty and directed authorities to await the Supreme Court’s decision on the pending issue.
Madras HC upheld deduction for site restoration expenses, holding the contractual obligation under the PSC is allowable under Section 37(1).
