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Madras High Court

Chennai Water Board GST Exemption Dispute: Madras HC remands case for reconsideration

June 23, 2024 558 Views 0 comment Print

Madras HC sets aside Rs. 96 Cr GST demand on Chennai Water Board, remands case for reconsideration with Rs. 3 Cr pre-deposit. Detailed analysis of the judgment.

GST: Madras HC Orders Readjudication as Assessee was Unaware of Proceedings

June 23, 2024 429 Views 0 comment Print

Madras HC remands Ziss Enterprises’ GST case for review, citing lack of awareness and principles of natural justice. Read full judgment and analysis.

HC condone delay in GST Appeal filing due to pending rectification petitions

June 22, 2024 1854 Views 0 comment Print

Madras High Court quashes GST Appellate Authority’s time bar rejection, directs reconsideration on merits, and permits refund application for appropriated bank funds.

HC upheld Cestat’s rejection of 2727-day appeal delay due to insufficient medical evidence

June 21, 2024 339 Views 0 comment Print

Madras High Court dismisses Vision Holidays’ petition to condone a 2727-day delay in filing a CESTAT appeal due to insufficient medical evidence.

Madras HC dismisses Writ against Income Tax Director & Mining Firm

June 21, 2024 435 Views 0 comment Print

Read the detailed judgment of Madras High Court dismissing a writ petition due to lack of locus standi and incomplete parties, involving Income Tax Director and S. R. S. Mining.

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

June 20, 2024 1848 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 1224 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 888 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 813 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 468 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.

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