Madras High Court held that retrospective withdrawal of purchase tax subsidy granted to sugar mill has no sanction of law. Accordingly, the assessee is entitled to the full benefit of subsidy as set out in the Government Orders issued in 1984.
Madras High Court held that delay of 150 days in filing of GST appeal due to medical issues is genuine and hence liable to be condoned. Accordingly, condones the delay and directs the petitioner to pay additional 5% of the disputed tax amount.
Madras High Court held that levy of late fee under section 47(2) of the Tamil Nadu Goods and Services Tax Act, 2017 is upheld for non-filing of annual return in Form GSTR-9 for F.Y. 2021-2022 after expiry of period of three years from due date of furnishing of said return.
The Madras High Court ruled that a taxpayer’s timely manual appeal is valid, directing an appellate authority to decide on a case related to an e-invoice issue.
The Madras High Court ruled that air curtains are not electrical fans, dismissing a petition from Almonard Limited and upholding a 12% sales tax under the Tamil Nadu General Sales Tax Act.
Madras HC declines to interfere in confiscation of Indian buffalo meat export, allowing petitioner to pursue appeal before Customs Appellate Authority.
In the case of Mobis India Limited vs. Principal Commissioner of Customs, the Madras High Court set aside a Tribunal’s order that rejected an appeal due to a 145-day delay.
Madras High Court has quashed GST notices against KAL Media, ruling that show-cause notices are impermissible if clubbed for multiple financial years in a single document.
The Madras High Court quashed a tax order against Natural Remedies Pvt. Ltd., citing a violation of natural justice. The court held that the company was denied a personal hearing and its reply was not considered.
Madras High Court held that Tribunal cannot convert itself into a disciplinary authority and impose punishment of censure. Accordingly, order punishment of censure is liable to be quashed and set aside.
