Madras High Court held that due to non-compliance with notice issued under GST, the petitioner is required to deposit 25% of disputed tax and post deposit of amount, the petitioner will be granted an opportunity of being heard.
Madras High Court held that order confirming demand due to mismatch between returns under GST set aside with condition to deposit 25% of disputed tax amount since petitioner neither replied to DRC-01 and neither attended personal hearing.
Madras High Court set aside order passed in respect of excess claim of input tax credit, due to non-appearance on the part of petitioner, with the condition to deposit 25% of the disputed tax amount. Directed to grant opportunity of being heard on payment of required amount.
Madras High Court granted stay on payment of 10% of tax demand since the respondent/ department failed to furnish proof against alleged demand. Accordingly, order set aside and stay granted.
Madras High Court held that input tax credit availed and utilised is required to be repaid back on cancellation of registration in case was no evidence of sale. Accordingly, order set aside and remitted back to the file of AO.
Madras High Court held that since petitioner failed to comply with notice issued in Form DRC-01, the matter will restore back to the file of AO provided petitioner deposits 25% of disputed tax amount.
Tamil Nadu Grama Bank challenges EPF assessment order in Madras HC, claiming exemption based on its own pension scheme under the Employees’ Provident Funds Act.
Madras High Court held that granting third hearing mandatory when petitioner has specifically sought for the same. Order set aside and matter remanded back since third hearing not granted.
During the relevant period, the petitioner filed its return and paid the appropriate taxes. While scrutinizing the petitioner’s monthly return, it was noticed that there was mismatch between GSTR-01 and GSTR-3B/GSTR-2A/2B.
Madras High Court held that assessee is directed to deposit 25% of the disputed tax amount since the assessee was unable to access GST portal and respond to the notice issued. Accordingly, appeal disposed of.
