Madras High Court refused to interfere in order of the Disciplinary Authority imposing stoppage of increment of Assistant Commissioner of Commercial Taxes since there is no perversity in the orders. Accordingly, writ dismissed.
Madras High Court held that verbatim reproduction of contents of show cause notice without independent reasoning for arriving at conclusion results into violation of principles of natural justice. Hence, matter remanded back to file of first respondent for fresh consideration.
Madras High Court held that passing of ex-parte order and imposing penalty under section 125 of the GST Act is not sustainable since GST notice was uploaded only in the GST portal and not served physically. Accordingly, matter remanded back for fresh consideration.
The Madras High Court has upheld a tax order against a deceased person’s firm, dismissing the argument that the order was time-barred. The court granted the petitioner an opportunity to file an appeal.
Under Section 153C, the six-year limitation period for issuing a notice to a person other than the one searched begins from the date on which the documents or materials were received by AO, not from the date of the search or notice.
Cancellation of GST registration due to assessee’s failure to file returns on time would be revoked in case of genuine medical reasons and assessee’s willingness to pay tax and interest without adjusting from unutilized Input Tax Credit (ITC).
Madras High Court directed Commissioner of Customs to consider a refund request from Ravi International Exports for a rs 3,07,999 security deposit from an auction.
In the case of LRS and Co., the Madras High Court ruled that a GST demand order (DRC-01D) must be quashed once the full dues are paid. The court ordered the State Tax Officer to pass a new order for proper appropriation and refund any excess payment.
The Madras High Court has set aside an appellate order and condoned a 129-day delay in a GST appeal, ruling that the taxpayer was unaware of the assessment order that was not physically served.
The Madras High Court allowed Shami Industries to file a GST appeal despite a marginal delay, on the condition that the company deposits 25% of the disputed tax.
