Madras High Court held that section 173(5) Cr.P.C., 1973, is attracted only to cases instituted on police reports. Accordingly, the same cannot be invoked based on a police report but on a private complaint under the Central Excise Act, 1944.
Madras High Court held that writ petition against SCN demanding GST on construction of Mauritius Supreme Court cannot be entertained since the petition is premature and right course is to file detailed replay against the same.
Madras High Court upheld a single bench order quashing assessments on ITC reversal under the TNVAT Act, but allowed for the assessments to be revived if the Supreme Court reverses a prior High Court ruling.
Madras High Court upholds ITAT order quashing reassessment proceedings, ruling that an assessment cannot be reopened for a change of opinion on facts already examined.
Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of CGST Act but within period prescribed in terms of section 16(5) is allowed.
The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC for delay in filing GSTR-3B returns since the delay was on account of Covid-19 outbreak.
Madras HC directs passport renewal for petitioner abroad, contingent on undertaking to surrender before EOCC court and cooperate in pending Customs Act criminal case.
Madras High Court held that matter of leviability of 2% TDS on reimbursable expenses in case of Customs House Agent [CHA] is remanded back since assessee failed to produce supporting documentary evidence.
NCLT had no discretion to appoint an IRP other than the one proposed by the applicant, unless disciplinary proceedings were pending. As the NCLT’s order substituting the recommended IRP lacked statutory support, it was quashed and the matter remitted for fresh consideration.
The Madras High Court mandates an online application for GST order rectification clarifying that a timely offline application serves to meet the limitation period under Section 161 of the GST Act.
