Madras High Court directs department to consider the reply filed by the petitioner on blocking the GST Electric Credit Ledger which was not considered by the department at the time of passing impugned order.
Madras High Court held that finalizing of assessment without considering reply and in absence of personal hearing is against the principles of natural justice. Accordingly, order set aside.
Madras High Court held that Powder Coating products like yokes, links and tubes amounts to works contract and hence the same is liable to tax under section 15(1) of the Puducherry Value Added Tax Act, 2007.
Madras High Court held that notice for mismatch of the input tax between GSTR 3B with that of GSTR-2A is not received by the petitioner hence order set aside and matter remanded back for fresh consideration.
Madras High Court held that issuance of multiple notices for same year lead to confusion because of which petitioner failed to furnish the reply. Accordingly, order set aside with direction to grant proper opportunity of being heard.
Madras High Court remands the 2017-18 assessment case against Diamond Cargo Movers, allowing a fresh order after a 25% tax deposit within 30 days
Madras HC orders GST department to review 14.5% interest on reseller and resolve refund claim, instructing timely disposal of rectification application
Madras High Court rescinds GST assessment order due to delayed GSTR 3B filing, upholding recent amendments allowing extended filing deadlines.
Until all the components of the complete article were presented together for assessment at the same point of time, Rule 2(a) of General Interpretative Rules could not be invoked to classify the parts as complete article.
Madras High Court rules aluminium foil containers fall under Chapter 7615 with 12% GST. This decision overturns prior 18% GST classification.
