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Madras High Court

GST Assessment Notice/Order cannot be passed against Deceased Person: Madras HC

January 12, 2024 6513 Views 0 comment Print

Madras High Court nullifies a GST Assessment Order on a deceased person in Rekha. S vs. Assistant Commissioner case. Uncover legal implications, court’s reasoning, and directives for legal heirs.

GST Notice Invalid as Sent to Wrong Email, Not Assessee’s Email Address: Madras HC

January 11, 2024 978 Views 0 comment Print

R. Soundararajan & Co. challenges GST order in Madras High Court. Notice sent to wrong email, violating natural justice. Detailed analysis of the case and court’s directive.

Reopening inspired from change of opinion is liable to be quashed

January 11, 2024 684 Views 0 comment Print

Madras High Court held that reopening of assessment invoking provisions of section 148 of the Income Tax Act inspired from a review and a change of opinion is liable to be quashed and set aside.

Section 115BE Addition: Madras HC Sets Aside Non-Speaking NFAC Order

January 11, 2024 1035 Views 0 comment Print

Madras High Court quashes non-speaking order of NFAC in appeal against Section 115BE addition. Full text analysis of judgment and implications.

GST: Madras HC directs re-adjudication as order uploaded was not detailed

January 10, 2024 918 Views 0 comment Print

Madras High Court sets aside Impugned Summary Order in Ojus Power & Technologies case. Details on missing order and re-adjudication. Legal insights.

HC quashes petition as Video recording reveals patience during hearing- No natural justice violation

January 10, 2024 495 Views 0 comment Print

Court dismisses petitioner’s claim of natural justice violation in tax assessment. Video recording reveals patience during hearing, disproving alleged misconduct.

Petitioner can avail efficacious remedy to file Appeal if writ petition is dismissed

January 9, 2024 537 Views 0 comment Print

Read about the Madras High Court’s dismissal of a writ petition by M & Arun Tex challenging Input Tax Credit (ITC) disallowance. Discover the court’s stance, emphasizing the availability of an efficacious appeal remedy for the petitioner.

Madras High Court Grants 3 Months to Pay GST Interest

January 9, 2024 1137 Views 0 comment Print

Explore the judgment of Madras High Court in the case challenging GST interest demand. Learn about the petitioner’s plea, court analysis, and the granted 3-month payment period.

Amnesty Scheme Benefits Available to GST Appeal rejected on Limitation: Madras HC

January 9, 2024 801 Views 0 comment Print

Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assessees are entitled to avail Amnesty benefits

Areca Nuts Import: Madras HC Directs Swift Verification for Customs Exemption

January 7, 2024 498 Views 0 comment Print

Madras High Court rules on provisional assessment conditions for areca nuts, directing quick verification of origin certificates for customs duty exemption, balancing revenue interests and timely clearance.

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