Madras High Court sets aside GST orders against Tvl. Evershine Industries, citing lack of personal hearing and ineffective portal communication post-registration cancellation.
Madras High Court allows SEZ units to file for IGST refund on services, setting aside rejection orders and directing swift repayment with interest.
Madras High Court directs customs department to reconsider suspension order suspending license of Container Freight Station [CFS] due to unblemished track record of the petitioner. Accordingly, writ disposed of.
Madras High Court held that input tax credit [ITC] which is barred by limitation in terms of Section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act], but, within the period prescribed in terms of Section 16(5) of the CGST Act cannot be denied.
Madras High Court allows Urjita Electronics, an SEZ unit, to claim GST refund on supplies where suppliers erroneously paid tax, emphasizing SEZ Act’s overriding effect and avoiding dual benefit.
Madras High Court directs tax authorities to process Regal Engineers’ GST refund for SEZ supplies, overlooking delay due to unreceived deficiency memo and timely initial application
Madras High Court held that imposition of penalty u/s. 112 of the Customs Act, 1962 based on case of the person from whom gold was seized without independently considering the case of the petitioner is not justifiable. Accordingly, court directed to grant one more opportunity to the petitioner.
Depreciation claim under Section 32 was allowable on actual cost of assets which the assessee paid to the erstwhile partners for taking over from a dissolved firm. It did not matter if the partners were from the same family, as the Act did not make any such distinction.
Madras High Court directed petitioner to deposit 15% of the disputed tax amount and granted time to furnish reply to the GST show cause notice. Accordingly, writ petition disposed of.
Madras High Court held that Input Tax Credit which is barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 is available in case the same is within period prescribed in terms of section 16(5) of the Act.
