Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.
Madras High Court held that benefit of section 10B of the Income Tax Act available even before setting off of unabsorbed depreciation and brought-forward losses. Accordingly, matter decided in favour of assessee.
Madras High Court held that order set aside as petitioner was unaware of notices being uploaded on GST common portal. Accordingly, respondent directed to pass fresh order on merits.
The Madras High Court set aside an order against G. Anand for tax discrepancies, directing a detailed review and personal hearing by the Assistant Commissioner.
Madras High Court held that issuance of order without providing an opportunity of personal hearing is against the principles of natural justice and accordingly the order is liable to be set aside.
The GST registration was cancelled due to non- filing of returns for a period of six months. Assessee argued that, due to health issues, assessee relied on his accountant to file returns, but later discovered they were not filed on time.
Madras High Court held that Settlement Commission not authorized to rectify the order under section 154 of the Income Tax Act as power of rectification vested to Settlement Commission only with effect from 01.06.2011.
Madras High Court held that passing of order cancelling GST registration without considering the submitted proofs is unsustainable. Accordingly, revoked the cancellation order.
Madras High Court held that there cannot be any excuse for not filing the counter affidavits in time. Thus, Standing Counsel directed to be prompt in filing the counter affidavits and make themselves ready to argue the cases without seeking more adjournments.
Madras High Court permits Tirupathi Packaging to respond to GST demand with conditions, including a 10% payment of disputed tax amount.
