Madras High Court held that passing of ex-parte order prematurely before expiry of time limit for filing reply and without granting personal hearing is against the principle of natural justice and accordingly the order is set aside.
Where assessee was able to demonstrate that the transaction was included in the GSTR-1 Return as a zero-rated sale, the goods detained under Section 129(3) should be released provisionally.
Madras High Court sets aside order in Krith Enterprises case, citing lack of adequate personal hearing and directs reconsideration by tax authorities.
Madras High Court rules on Input Tax Credit denial in Umashankar Alloys case, directing a fresh order following GST law amendments.
Madras High Court dismisses Absolute Homes’ writ petition against TDS prosecution notice, citing delayed remittance of tax and previous compliance.
Madras HC dismisses petition against GST order for lack of hearing, noting petitioner missed two prior opportunities. 30 days granted to appeal without limitation.
Madras HC directs reconsideration of ₹1.9 Cr GST demand by Alliance Granimarmo due to order passed before adjourned hearing, citing natural justice breach.
Madras High Court rules appeal cannot be rejected due to GST portal technical errors, granting Shivpad Engineers opportunity to resubmit documents.
Madras HC directs GST dept to accept penalty appeal post tax payment, emphasizing proper recourse for taxpayers.
Madras HC sets aside GST order for 2019-2020, directs reconsideration after petitioner files new objections under Section 73 of TNGST Act, 2017.
