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Madras High Court

HC Directs Fair GST Assessment & Consideration of submitted materials, HSN notes & judicial precedents 

March 5, 2024 978 Views 0 comment Print

SL Lumax Limited Vs Deputy Commissioner of State Taxes-II (Madras high court) This case involves SL Lumax Limited challenging a demand notice issued by the Deputy Commissioner of State Taxes-II (Madras High Court). The dispute centers around the classification of goods manufactured by SL Lumax under the Goods and Services Tax (GST) regime in India. […]

Madras High Court Rebukes AO’s Classification of Harpic and Lizol

March 4, 2024 906 Views 0 comment Print

Madras High Court criticizes the classification of Harpic and Lizol under 28% GST slab rate, citing lack of application of mind. Detailed analysis and judgment provided.

GST Assessment Order Invalid if order not satisfy ingredients of section 74: Madras HC

March 4, 2024 2484 Views 0 comment Print

Delhi High Court rules GST assessment order invalid if it doesn’t meet Section 74’s requirements. The case highlights the importance of legal compliance.

TN Urban Act Requires 15 Days for Tax Notice Response: Madras HC

March 3, 2024 309 Views 0 comment Print

Madras High Court rules Tamil Nadu Urban Local Bodies Act requires a 15-day notice period for property tax assessee to respond, impacting Indralok Hotel Pvt. Ltd.

Madras HC Remands GST Registration Cancellation Case

March 3, 2024 582 Views 0 comment Print

Madras High Court orders reconsideration of GST registration cancellation for Sparta Food Factory India Pvt Ltd, emphasizing timely return filings.

HC direct granting of SVLDR benefit subject to Payment with Interest

March 3, 2024 258 Views 0 comment Print

Madras High Court revived a company’s dismissed tax dispute under the Sabka Vishwas Legacy Disputes Resolution Scheme (SVLDRS) due to financial hardship. The Court directed the company to pay interest on delayed payment and ordered authorities to treat the case under SVLDRS and issue a discharge certificate.

No Penalty for Non-Generation of E-Invoice if Turnover Mistakenly Reported Over 5cr & Corrected in GSTR-9

March 3, 2024 2601 Views 1 comment Print

Madras High Court quashes penalty for non-generation of e-invoice when turnover was rectified below 5cr in GSTR-9. Learn the implications of this judgment.

GST Refund Eligibility for PayPal Payments: HC Verdict

March 3, 2024 1713 Views 0 comment Print

Madras High Court rules exporters receiving payments through PayPal eligible for GST refunds, emphasizing compliance with foreign exchange regulations.

Madras High Court Quashes Unreasoned GST Assessment Order

March 3, 2024 1434 Views 0 comment Print

Madras High Court quashes a GST assessment order for being unreasoned, highlighting the necessity for detailed reasoning in tax assessments, especially regarding ITC claims.

Rectification under Finance Act 1994 Section 74 Not Equal to Appeal under Section 86

March 3, 2024 723 Views 0 comment Print

Madras High Court directs Goodearth Maritime to pay 60% of demand under SLVDRS, distinguishing rectification from appeal in tax disputes.

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