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Madras High Court

HC dismisses request for Amendment of TRAN-1 for filing too late

April 16, 2023 327 Views 0 comment Print

Sugan Clothing Vs Assistant Commissioner of GST & CE (Madras High Court) The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act, 2017 (in short ‘Act’) and challenges an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1. 2. I am of the considered […]

Order set aside as was based on lone basis that case is not covered under instruction no. 1914 dated 02.12.1993

April 15, 2023 702 Views 0 comment Print

Madras High Court set aside the impugned order as it was based on one basis that writ petitioner’s case is not covered under instruction no. 1914 dated 02.12.1993.

Writ Petition- Remedy under Article 226 Constitutes an Extraordinary Remedy

April 15, 2023 1377 Views 0 comment Print

Shapoorji Pallonji Solar Holdings Private Limited Vs ITO (Madras High Court) Writ Petition- Remedy Under Article 226 of Constitution of The India Constitutes An Extraordinary Remedy Assessee challenged the assessment order mainly on the ground of violation of principles of natural justice  urging the point that the order had travelled beyond the scope of show-cause […]

Non-Constitution of GST Tribunal- HC allows Writ Petition

April 15, 2023 2340 Views 0 comment Print

HC held that, in case of non constitution of GST Appellate Tribunal, petitioner can file a Writ Petition before High Court.

Information relating to income tax returns & balance sheets of an individual, not a public documents

April 12, 2023 801 Views 0 comment Print

K.Chiranjeevi Vs Union of India (Madras High Court) The Central Information Commission (in short ‘CIC’) in the case of Shir Milap Choraria V. Central Board of Direct Taxes (Appeal No.CIC/AT/2008/00628 dated 15.06.2009), was concerned with the request for disclosure of income tax returns and financials of a third party, and at paragraph 12, the Bench […]

Mere suspicion cannot be sufficient evidence to invoke Section 67 of CGST Act 2017

April 11, 2023 2223 Views 0 comment Print

Tvl. Rising International Co. Vs. Commissioner of Central GST and Central Excise (Madras High Court) M/s.Rising International Company (legal name, Kailashkumar), Madurai, the petitioner herein, is a dealer registered under the Goods and Services Tax Act. It imports toys from China. It also purchases goods from Delhi-based dealers. The dealer’s specific stand is that returns […]

Presumptive culpability for failure to pay tax not a base for criminal case

April 7, 2023 759 Views 0 comment Print

Madras High Court held that complaint against petitioner presuming culpability on his part for failing to pay the tax is not a base for the criminal case.

Revocation of ITC – HC Directs petitioner to approach appellate authority

April 6, 2023 840 Views 0 comment Print

Madras High Court, in the case of revocation of Input Tax Credit, directed the petitioner to approach the appellate authority by way of statutory appeals within a period of three weeks

TNVAT: Disallowance of ITC due to mismatch to be dealt as per Circular No. 5 of 2021

April 5, 2023 8178 Views 0 comment Print

Madras High Court directed to deal with the matter of disallowance of ITC on account of mismatch between returns filed by the petitioners and returns filed by purchasing/ selling third party dealers as per Circular No. 5 of 2021 dated 24.02.2021

HC allows rectification of mistakes in Form GSTR 1

April 5, 2023 4497 Views 0 comment Print

Errors committed are clearly inadvertent and, rectification would, in fact, enable proper reporting of turnover and input tax credit to enable claims to be made in an appropriate fashion by petitioner and connected assessees.

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