Once the order of ITAT had attained finality on factual aspects and assessee had discharged the entire liability, the Tax Recovery Officer was bound, under Section 225(2) to lift the attachment on property.
Entry 9 of Notification No. 8/2017-Integrated Tax (Rate) and Entry 10 of Notification No. 10/2017-Integrated Tax (Rate), both dated 28 June 2017, which had imposed Integrated GST (IGST) on ocean freight under reverse charge was quashed as levy on ocean freight amounted to double taxation
Once an appellate authority like the Commissioner (Appeals) or the ITAT deleted a tax addition and assessee’s liability stood discharged, the Tax Recovery Officer was bound to give effect to such order and lift the attachment.
The Madras High Court refused bail to Mukesh Kumar accused of managing dummy firms and availing fraudulent ITC worth ₹19.76 crore under the CGST Act.
Madras High Court held that a trust’s legitimate tax exemption cannot be denied merely for delay in filing Form 10B, directing the Assessing Officer to allow benefits under Section 12A.
The Madras High Court held that purchase tax under Section 7A of the TNGST Act cannot be imposed merely because the seller failed to remit sales tax.
Madras High Court quashes assessment against SMILE Microfinance Ltd. for violation of natural justice and directs reassessment with personal hearing within 12 weeks.
The Madras High Court stayed recovery for 90 days, allowing Faiz Wahab time to file a stay application after the sale advance refund was taxed as unexplained income.
The Madras High Court set aside an ex parte GST assessment order and remanded the matter for fresh adjudication, directing the petitioner to deposit 25% of the disputed tax.
The Madras High Court held that recovery of penalty under Section 271(1)(c) shall remain stayed when the main income tax appeal involving related issues has been admitted by the court.
