Madras HC directs reconsideration of GST demand order due to lack of hearing opportunity. Petitioner must pay 15% of penalty for review.
Madras HC allows B.G. Shirke Construction 30 days to file GST appeal due to the death of their tax practitioner, despite payment of the disputed amount.
Madras HC condones a 4-day delay in tax appeal filing due to delayed rectification and orders the de-freezing of Mahesh Metal Industries’ bank account.
Madras High Court rules that GST assessment orders must include the opportunity to reply and a personal hearing, reinforcing the principles of natural justice.
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.
