Madras High Court rules that tax recovery cannot proceed while an appeal is pending against an assessment order under the Tamil Nadu GST Act, 2017.
Appellant should pursue the alternate remedy of appeal, even if it involved depositing tax as writ jurisdiction should be exercised only in the absence of an effective alternative remedy.
Madras High Court sets aside Customs’ show cause notice, ruling DGFT has sole jurisdiction over SEIS/MEIS scrip cancellations. Read the full case summary.
Respondents submitted that the impugned orders did not suffer from any irregularity or illegality warranting interference under Article 226 of the Constitution of India.
Madras HC sets aside ITC reversal order under Rule 86B, ruling no personal hearing was provided. Case remanded for fresh consideration.
Madras High Court sets aside GST assessment order in Rajesh Pujara case, offering the petitioner a chance to submit objections after depositing 25% disputed tax.
Madras High Court rules against GST assessment order in the case of Tvl. Glo Shipping Logistics, granting petitioner an opportunity to respond within 3 weeks.
Madras High Court sets aside GST assessment order in Tvl. Jayam Sai Concrete Works case due to improper notice service. Learn about the ruling and its implications.
Madras High Court held that e-way bill containing address of additional place of business which is not registered under GST is only procedural irregularities hence imposition of penalty under section 129(3) of the CGST Act, 2017 is liable to be set aside.
Madras High Court held that assessment order passed under GST in the name of dead person in null and void. Accordingly, order is liable to be set aside.
