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Madras High Court

GSTR-3B & GSTR-1 Discrepancies are Grounds for Appeal, Not Errors Apparent on Record

June 20, 2024 1761 Views 0 comment Print

Detailed analysis of Madras High Court’s judgment on Vishaka Exports vs. Assistant Commissioner (ST) under TN-G&ST Act. Key points and implications discussed.

Madras HC quashes GST Proceedings against Deceased Person

June 20, 2024 1164 Views 0 comment Print

Discover the validity of GST proceedings on a deceased person. Learn about a recent Madras High Court judgment and its implications for legal heirs under GST law.

Approval of resolution plan, does not absolve companies from existing liabilities

June 20, 2024 858 Views 0 comment Print

While the NCLT approved the resolution plan, it does not absolve companies from their existing liabilities. The duty to disclose remains paramount.

Assessee Must Be Given Personal Hearing Opportunity Despite Not Checking GST Portal Post-Registration Cancellation

June 18, 2024 774 Views 0 comment Print

Madras HC rules that personal hearing is mandatory even if Assessee didn’t check GST portal post cancellation. Key case details inside.

Madras HC Sets Aside Demand Order on Rs. 2L Pre-deposit Condition, directs Fresh adjudication

June 16, 2024 462 Views 0 comment Print

Explore the Madras High Court judgment where GST returns were not filed due to COVID-19, leading to interest liability challenges. Read the detailed analysis and conclusions here.

Inadvertent error while filling GSTR 3B returns: HC directs fresh assessment order

June 16, 2024 729 Views 0 comment Print

Madras High Court sets aside GST liability order on non-payment under RCM, highlighting principles of natural justice and a 10% pre-deposit requirement.

Lack of awareness of notices & orders uploaded on GST Portal: Madras HC Directs Fresh Adjudication

June 16, 2024 567 Views 0 comment Print

Read the Madras High Court judgment on GST proceedings involving ITC reversal and bank account attachment. Learn about the court’s direction for fresh adjudication with a 10% pre-deposit.

GST Demand confirmed due to non-submission of reply: HC directs Reconsideration

June 16, 2024 393 Views 0 comment Print

Madras High Court allows reconsideration on GST pre-deposit requirement amid inability to participate in personal hearing. Detailed analysis of the judgment.

Madras HC Orders Provisional Release of Imported Multifunction Printers

June 16, 2024 348 Views 0 comment Print

Madras High Court orders provisional release of imported used digital printers, mandates payment of raised customs duty. Read full judgment details.

Officer not considered GST & Interest Payment: HC set-aside order & directs reconsideration

June 15, 2024 510 Views 0 comment Print

Madras High Court remits Amici Design vs State Tax Officer case for reconsideration due to non-consideration of GST payment with interest. Read the full judgment.

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