Madras High Court allows re-examination of GST export refund case under Circular No.197/09/2023-GST, directing reconsideration in light of Notification No.14/2022.
R.N.Leather Exports vs Assistant Commissioner case prompts Madras HC to direct disposal of rectification petitions within 2 months for GSTR-3B and GSTR-2A discrepancies.
Read the detailed analysis of Madras HC’s judgment setting aside GST imposition on vouchers, citing lack of reasoned order.
Madras High Court sets aside an assessment order, allowing the taxpayer to reply to a show cause notice regarding discrepancies in GSTR 3B and GSTR 2A.
Detailed analysis of Nakoda Unique Gold Private Limited vs. Assistant Commissioner (ST) case where Madras HC sets aside order over GSTR 3B & 2A discrepancies.
Malaysia Metals vs Assistant Commissioner: HC grants petitioner opportunity upon payment of 10% of disputed tax demand for unreceived GST ASMT 10/DRC-01.
Madras High Court overturns tax demand of Rs. 1.4 Cr due to GSTR-1 reporting error, grants opportunity for contestation. Full judgment details here.
Detailed analysis of P.Jeyaraman Vs Assistant Commissioner (CT) case where Madras HC orders disposal of application for Revocation of GST registration cancellation
Mahaveer NX challenges a customs order citing address discrepancy & lack of hearing. Madras HC sets it aside, directing issuance of SCN for correction.
Analysis of M. Kandasamy Vs Deputy State Tax Officer-2 case reveals how inadequate hearing led to unsustainability of order under CGST Act 2017.
