The Court held that a tax demand cannot be sustained solely on a fixed 2:1:3 input-output ratio and must be supported by evidence of suppressed outward supply.
The Madras High Court quashed GST appellate orders passed without personal hearing and remitted the matter for fresh consideration. The petitioner must deposit 10% of disputed tax before the de novo hearing.
The High Court set aside the rejection of a GST rectification application, noting potential duplication of ITC demand. The matter is remitted to the tax authority for fresh consideration.
Since petitioner’s requests for time were ignored and no hearing was granted, Court held the order unsustainable. matter was remanded with instructions to allow additional replies and reconsider all issues.
The Court found that the dispute pertained solely to mandatory interest on delayed tax payment, leaving no scope for challenge. It dismissed the petition while allowing the taxpayer to request instalment payment.
The case concerns enforcement of a bank guarantee after failure to meet EPCG export obligations. The Court declined to examine merits but directed completion of adjudication on the show-cause notice, clarifying that further action depends on the outcome.
The Court held that the search was valid after reviewing the recorded reasons and information. It ruled that jurisdiction existed under Section 132 and that challenges to procedural aspects did not invalidate the search.
Hostel properties used as residences by inmates could not be treated as commercial properties. The levy of property tax, water tax, water charges and electricity charges under commercial tariff was unsustainable.
Madras High Court relegates the GST classification dispute on Harpic and Lizol to the Deputy Commissioner, noting factual disputes and the availability of statutory remedies.
The petitioner challenged an Income Tax Order under Sections 144/144B for failure to respond to notices. The Madras HC allowed a fresh opportunity to submit replies and documents, directing compliance and a charitable payment.
