Madras HC directs GST dept to accept penalty appeal post tax payment, emphasizing proper recourse for taxpayers.
Madras HC sets aside GST order for 2019-2020, directs reconsideration after petitioner files new objections under Section 73 of TNGST Act, 2017.
Madras High Court in the case of coverage of musician service within the meaning of section 65B(44) of the Finance Act dismissed the petition with direction to furnish reply to the show cause notice and accordingly issue can be adjudicated and decided by Adjudicating Authority.
Madras High Court held that order passed rejecting the claim of Input Tax Credit on the basis of the web report set aside for fresh consideration since order was passed without complying with procedure stipulated in circular no. 5/2021 dated 24.02.2021.
Madras High Court held that rejection of input tax credit on the ground that claim has been lodged beyond period prescribed u/s. 16(4) of the GST Act needs to be re-visited in view of section 16(5) inserted vide section 118 of the Finance (No. 2) Act, 2024.
Madras HC orders Customs to consider CVD exemption on silk fabric imports from China under Section 149 of Customs Act within six weeks. No costs imposed.
Madras High Court directs rectification for IGST claimed under the wrong head in GSTR-3B due to clerical error, allowing the taxpayer to resubmit the petition.
Madras HC condones delay in filing GSTR 3B beyond 30 days under GST Act, provided the taxpayer pays late fees. Tax assessment may follow for any shortfall.
Madras High Court condoned a 73-day delay in appeal filing due to genuine reasons, after GST notices were mistakenly sent to the petitioner’s former consultant.
Madras HC dismisses Revenues appeal challenging ITAT’s stay order, stating the stay had expired, leaving substantial questions of law open.
