Madras HC directs statutory appeal regarding alleged erroneous 100% penalty imposed under CGST Act for period falling under VAT regime. Detailed analysis provided.
Madras HC sets aside order against deceased for income tax proceedings, citing timely intimation of death. Detailed analysis and conclusion provided.
Read the full text of the Madras High Court judgment setting aside GST demand orders in Tvl. Sri Nallamal Steels vs Assistant Commissioner (ST). Adjournment request disregarded, no reasonable hearing opportunity provided.
Madras High Court remands assessment and penalty orders due to lack of participation, granting the petitioner a chance to respond to the show cause notice.
Madras High Court orders remand in GST discrepancy case, mandating 10% pre-deposit by petitioner for reconsideration of tax demand.
Tvl. Gayatri Granites vs Assistant Commissioner (ST): Madras HC sets aside tax demand, stressing on taxpayer’s responsibility to monitor GST portal regularly.
Input Tax Credit (ITC) availed by the petitioner was reversed due to the disparity between their GSTR 3B returns and the auto-populated GSTR 2A. However, considering the minor nature of the discrepancy and to ensure fairness, the court deemed it just and necessary to grant the petitioner an opportunity to contest the tax demand on its merits.
In the Navbharat Boilers vs Assistant Commissioner case, Madras High Court sets aside an order for wrongful ITC claim, mandates 10% pre-deposit for reconsideration.
HC noted oversight in considering documents like GSTR 9C reconciliation statement and deemed it necessary to provide petitioner with an opportunity to contest tax demand.
In Winndsor Cotton Mills (P) Ltd. vs Assistant Commissioner (ST), Madras HC nullifies GST DRC-07 order for not considering petitioner’s replies, directing a fresh review.
