The Madras High Court held that Section 74 cannot be invoked without allowing the assessee to produce evidence establishing genuine supply of goods. The matter was remanded for fresh consideration after granting a reasonable opportunity.
The Madras High Court quashed a GST assessment on seigniorage fees after finding that the taxpayer’s reply was ignored. It remanded the matter and stayed enforcement until the Supreme Court decides the tax issue.
Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot exceed GST Council recommendations. Unsupported additions were declared ultra vires.
Fastenex Private Limited Vs State Tax Officer (Inspection-VI) (Madras High Court) The Madras High Court delivered a common order in a batch of writ petitions concerning proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The judgment arose from a […]
The Madras High Court held that unexplained trade credits falling under Section 68 cannot qualify for deduction under Section 80-IA. The assessee failed to establish the source and identity of the creditors.
The Madras High Court held that GST proceedings under Section 74 were not time-barred after considering the COVID-19 limitation extensions and statutory relaxations. It dismissed the writ petition while permitting the taxpayer to pursue the appellate remedy.
The Madras High Court held that allegations regarding incorrect or incomplete disclosures in an election affidavit cannot be examined in a writ petition. It ruled that such challenges must be pursued through an election petition under the Representation of the People Act.
The Madras High Court held that moulds and dies could not qualify as capital goods under the TNVAT Act because they were not used within the State for manufacture. Consequently, VAT at 14.5% under the residuary entry was upheld for inter-State sales without C-Forms.
The Madras High Court held that fresh proceedings under Sections 73, 74 or 74A can be initiated against legal heirs even if no proceedings were commenced during the deceased taxpayer’s lifetime. It ruled that Section 93 expressly authorizes determination of liability after death, subject to recovery being limited to the inherited estate.
The Madras High Court held that two GST assessment orders for the same assessment period were duplicative and remanded the matter for fresh consideration after hearing the petitioner.
