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.
Madras High Court rules 300% penalty under TNVAT Act Sec. 27(4) can’t be applied solely for delayed returns. Case remanded for reconsideration.
Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salary’. The same cannot be treated as capital receipt.
Madras High Court rules GST recovery under Section 78 must be initiated by Principal Commissioner, not State Tax Officer, and orders refund to petitioner.
Madras HC directs reassessment of GST demand and mandates a 10% pre-deposit. The original order was beyond the scope of the show cause notice.
Madras HC upholds reversal of ITC in Vijay Impex case, finds no violation of natural justice despite petitioner’s compliance with Circular No. 183.
Madras High Court rules that intelligence officers under GST can issue show cause notices if they qualify as ‘proper officers’ under Section 2(91) of the GST Act.
