Madras High Court sets aside tax order against deceased assessee, citing no notice to legal heirs and improper rejection of rectification application.
Madras High Court held that detention of goods due to route mismatch justified as there was no necessity to travel 41 kms when actual destination point was just 9 kms. Accordingly, rout mismatch clearly shows malafide intention to deliver goods illegally.
The Madras High Court set aside an ITO order, granting a petitioner another chance to submit documents missing from their initial show cause notice reply.
Madras HC restores Thulasi Fabric’s GST appeal, finding dismissal solely for delay unjustified. Court directs hearing on merits, noting disputed tax already paid.
Madras High Court directs CBDT to hear taxpayer before deciding on a penalty notice, citing initial improper service and a four-month delay in communication.
Madras High Court sets aside a GST penalty order against Tvl. Ramya Auto Spares due to alleged unawareness from registration cancellation, granting a fresh hearing on conditions.
Madras High Court directs appellate Commissioner to condone the delay in filing of an appeal and consider that the petitioner cannot be left without any remedy, as there are prima facie indications of a mistake in not filing Form 67 as required under Rule 128 of the Income Tax Rule, 1962.
Madras High Court held that no interpretation contrary to Section 53 of the Insolvency and Bankruptcy Code, 2016 [IBC] can be attributed to the expression ‘going concern sale’ as contemplated under Regulation 32 of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016.
Madras High Court dismisses writ against GST penalty but grants 15 days for a time-barred appeal, despite lapsed limitation period.
Madras High Court confirms interest on delayed GST remittances for G.P. Construction, allows appeal against penalty imposition.
