Madras High Court sets aside GST attachment order for Tvl. Fashion Square, citing lack of proper notice and personal hearing. Case remanded for reconsideration.
Sub-section (4) of Section 27 of the TNVAT Act can never be applied since the said section would apply only if an order has been passed under Section 27(2) of the TNVAT Act holding that either the assessee has wrongly availed input tax credit or he has produced false documents to support his claim of input tax credit.
Madras High Court sets aside a tax assessment order against Haarine Associates, citing lack of opportunity for personal hearing and orders reconsideration.
Madras HC rules Settlement Commission orders can’t be rectified under Section 154 of the Income Tax Act, upholding the principles from Brij Lal case.
Madras HC quashes GST order against Tvl. Zen Machine Tools for lack of personal hearing. Case remanded for reconsideration, bank account attachment lifted.
Madras HC quashes GST order for Tvl. Zen Machine Tools due to lack of a hearing, remands case for fresh consideration. Bank account attachment lifted.
As a Quasi-Judicial authority, if assessee had fulfilled all the requirements that are provided under the relevant section 54 of the Act and the circular, that by itself was sufficient compliance before passing the order of refund of the tax.
Madras High Court directs reassessment of Murugan Metals’ GST demand, requiring 5% remittance and allowing submission of additional documents.
Madras High Court orders reconsideration of ITC claim dispute, finding prior order ignored petitioner’s reply and evidence.
Madras High Court reviews whether seized cash can be refunded if a show cause notice demands its appropriation against tax liability. Detailed case analysis included.
