In a recent ruling Hon’ble Madras HC set aside the order after observing that Demand Order and other notices including DRC-01 were issued against the assessee who died before the passing of the order.
Madras High Court directed petitioner to deposit 25% of the disputed taxes for granting an opportunity of being heard since petitioner failed to comply with the notice uploaded on GST portal. Thus, writ allowed.
Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signature of deceased petitioner and his wife is liable to be set aside. Accordingly, petition allowed.
Madras High Court held that passing of attachment order and debit for amount of arrears inspite of pending appeal is not justified. Accordingly, departmental officer directed to refund the amount.
Madras High Court held that provision for leave salary is not allowable as deduction under section 43B(f) of the Income Tax Act since deduction of actual payment is allowable and not of provision. Accordingly, question of law answered in favour of revenue.
Assessee was a dealer in Iron and Steel, had filed its returns and paid the necessary taxes for the 2019-20 period. However, discrepancies were found, including the claim of ITC from a supplier whose taxes had not been filed.
Madras High Court held that Injunction can only be granted by the Civil Court, unless and until the said power is specifically denuded from the Civil Court and granted to any Special Court or Tribunal. The civil revision petition succeeds.
Madras High Court held that disallowance of input tax credit for A.Y. 2019-2020 since claims has been lodged beyond the period prescribed under Section 16(4) of the GST Acts needs re-do by taking into account newly inserted provisions of section 16(5).
Madras High Court directed to grant an opportunity of being heard on payment of 25% of disputed taxes in the case of fraudulent availment of input tax credit on the basis of bogus invoices.
Madras High Court held that GST demand on account of mismatch between Form 26AS and GSTR 2B is liable to be set aside on payment of 25% of pre-deposit. Accordingly, opportunity of being heard will be granted on payment of directed pre-deposit.
