Discover how the Madras High Court ruled on treating multiple flats as a single residential unit under Section 54F. Detailed analysis and implications explained.
Madras High Court rules GST assessment invalid if assessee’s reply to notice in Form GST ASMT-10 is not considered. Detailed analysis of the case.
Read about the dismissal of a petition challenging IT assessment orders by Madras HC. No challenge made, demand notice upheld. Full text available.
Madras HC rules that a new SCN u/s 148 of the Income Tax Act must be issued for issues not previously raised, ensuring procedural fairness.
Madras High Court grants Hajabandenawas a chance to resubmit documents for GSTR-1 vs GSTR-3B discrepancies without pre-deposit condition. Learn more about the case.
Madras High Court directs Customs to dispose of Aditya International Ltd’s request for CVD exemption amendment on silk imports within six weeks.
HC examined VAT returns filed by petitioner, confirming existence of unutilized advance tax. Referring to Section 140(1) of TNGST Act, 2017, Court emphasized that any unutilized amount of VAT and entry tax in returns shall be allowed to be transitioned, entitling registered person to credit such amount in their electronic credit ledger.
In absence of GST notification issued for cross-empowerment, authorities from counterpart Department cannot initiate proceedings where an assessee is assigned to counterpart.
Inadequate replies to notices led to an adverse order. Madras High Court, remitting the matter for a proper response to show cause notice.
Analysis of Jones Diraviam Vs Deputy Commissioner GST Appeal ruling by Madras High Court. Impact on businesses, legal considerations, and rights of entrepreneurs.
