Madras High Court held that matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back for fresh consideration since non-appearance on the part of the assessee was due to the fact that accountant was not doing well.
The petitioner is engaged in the business of manufacture of paper, paperboard in India with focus on recycled grades and specializes in the manufacture of duplex boards, kraft paper, writing and printing papers.
Madras High Court held that matter regarding denial of Input Tax Credit (ITC) u/s. 16(4) of the CGST Act is remanded back in terms of Clauses 114 and 146 of the Finance (No.2) Bill, 2024 and enacted in the Finance Act, 2024.
Madras High Court held that imposition of interest for belated filing of GSTR-3B return without affording sufficient opportunity is unjustifiable and hence the order set aside and matter is remanded back for fresh consideration.
Madras High Court held that issuance of two different orders for same Assessment Year is passed without application of mind and in violation of the principles of natural justice. Thus, order set aside and matter remanded back.
The respondent is directed to issue separate show cause notices regarding six assessment years within a period of two weeks from the date of receipt of copy of this order, in which case, the petitioner shall not raise issue of limitation.
Madras High Court remitted the matter back for fresh consideration in the matter of denial of Input Tax Credit (ITC) on Zero Rated Sales effected under section 18 of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006.
Madras High Court issues interim orders in A. Venkatachalam vs Assistant Commissioner case on GST levy on royalty, awaiting decision by Supreme Court’s Constitution Bench.
Merely uploading notices and orders under View Additional Notices & Orders section without direct communication to taxpayer did not amount to proper service of SCN.
Petitioner submits that the respondent issued an ASMT-10 notice dated 03.07.2023, indicating a mismatch between the amounts in FORM 26AS and FORM GSTR-1, which comes to Rs.69 lakhs.
