The Madras High Court ruled that a GST assessment uploaded after the taxpayer’s registration was cancelled is invalid, as the assessee loses access to the GST portal.
Madras HC: Delayed self-assessment tax payment is not ‘wilful evasion’ under IT Act S. 276C(2) if the tax is paid before prosecution. Mens rea is mandatory.
Madras High Court granted an interim stay on all recovery proceedings initiated by the Income Tax Department against the reassessment order. The Court explicitly linked its decision and the case’s future to the Supreme Court’s forthcoming ruling in Hexaware Technologies, establishing a clear procedural precedent for similar reassessment writ petitions.
HC held that large cash payments exceeding Rs.20,000 may be exempt if properly substantiated under Rule 6DD and business needs; Tribunal’s earlier disallowance set aside.
The Madras High Court set aside an assessment order against Gayathri Builder, which failed to respond to a GST Show Cause Notice. The court quashed the order and remitted the case back for fresh adjudication, contingent on the builder depositing 25/% of the disputed tax and filing a complete reply within 30 days.
Madras High Court in R.R. Overseas vs. Commissioner of Customs affirmed that the mandatory 7.5% pre-deposit under Section 129E of the Customs Act cannot be waived solely because an appellant’s bank account has been frozen by the department. The court directed the appellant to make deposit to revive their customs appeal.
Madras High Court held that cancellation of GST registration cannot be absolute; revival is possible with conditions like freezing the Electronic Credit Ledger for six months.
The Madras High Court, in Gayatri Exim Vs Principal Commissioner of Customs, permitted the importer to re-export detained textile fabric to China, which was seized for alleged misclassification and undervaluation.
The Court ruled the order violated principles of natural justice, remanding the matter for fresh adjudication with a direction to grant the petitioner a hearing.
Madras HC sets aside an assessment order, ruling that uploading an SCN only on the GST portal is insufficient when the taxpayer’s registration is already cancelled.
