Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback rates are claimed.
Madras High Court remanded the matter as notice in DRC-01A was merely uploaded in GST portal and hence petitioner was unaware about initiated proceedings. Further, petitioner directed to deposit 25% of disputed taxes.
Madras High Court held that works contract services pertaining to railways is covered by Notification 11 of 2017 CGST (RATE) dated 28.06.2017 as amended vide Notification No. 20/2017 dated 22.08.2017, Notification No.8 of 2017 Integrated Tax (Rate) dated 28.06.2017 and hence concessional tax rate of 12% applicable instead of 18%.
Madras High Court quashes GST order against P. Rajasekaran, citing violation of natural justice. Petitioner granted relief on depositing 10% of disputed tax.
Madras High Court sets aside GST order against Kayram Builders citing principles of natural justice, directs reassessment with personal hearing opportunity.
Madras High Court quashes GST demand orders citing non-application of mind and natural justice violation. Case remanded for fresh consideration.
Madras High Court quashes GST orders citing procedural violations and directs reassessment after deposit of 10% disputed tax.
Madras High Court sets aside GST assessment orders against Exide Industries, directing reassessment after considering tax split-up on scrap and battery sales.
Madras High Court remands GST assessment due to belated show cause notice upload, orders fresh review after 20% tax deposit.
Madras High Court quashes GST demand against R A Metal Finishers, citing violation of natural justice due to a non-speaking order without considering reconciliation data.
