Madras High Court quashes orders disallowing Input Tax Credit (ITC) for FY 2017-2021, citing the new Section 16(5) of the CGST Act.
The Madras High Court has directed the unblocking of GST ITC for Arise Steels Private Limited, ruling that an appeal with a 10% tax deposit ends Rule 86A restrictions.
The Madras High Court recently condoned a 288-day delay in a GST appeal, citing the taxpayer’s ill health and lack of notice. This ruling contrasts with a stricter Jharkhand High Court decision on a similar matter.
Madras High Court held that provisions of section 16(2)(c) of the Central Goods and Services Tax Act, 2017 read with rule 36(4) of the Central Goods and Services Rules, 2017 are not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
Madras High Court directs Customs to consider a firm’s plea for warehoused cashew nut clearance amid a commercial dispute over an import contract.
Madras High Court sets aside a GST assessment order against Tvl. Gopal Vinod Granites, citing an error where the final order named an incorrect entity, violating natural justice principles.
Madras High Court quashes GST assessment for P.N. Traders, ruling that notice served only via portal violates Section 169 and natural justice.
Madras High Court sets aside reassessment notice against Unitech Exhibition Pvt. Ltd., ruling it was based on change of opinion and issued beyond the four-year limit without new tangible material.
Anybody carrying on the business of Digital Marketing with cash transactions both on the aspect of receipts and payments in cash below 5% of the turnover, which was below Rs.5 Crores as per the proviso to Section 44 AB (a), the said assessee was not required to file an audit report and they were exempted.
Demanding of tax which was over three times the tax proposed in the original show cause notice (SCN) was not justifies as the order was passed in complete violation of natural justice and beyond the scope of the SCN.
