The Madras High Court allowed Shami Industries to file a GST appeal despite a marginal delay, on the condition that the company deposits 25% of the disputed tax.
The Madras High Court quashed a second GST assessment order against a petitioner for the same tax period, citing no scope for duplicate proceedings.
Customs department must reconsider an exporter’s application for renewal of a self-sealing licence when earlier violations had been settled and the exporter had not been given a chance to explain their case as there was clear violation of principles of natural justice.
Income tax penalty proceedings initiated against the company under Section271(1)(c) was quashed as no sufficient time was given for reply and a personal hearing rendered the proceedings procedurally unfair and legally unsustainable.
The Madras High Court ruled that the CBDT circular requiring a 20% pre-deposit for tax demand is not mandatory, emphasizing that tax authorities must use quasi-judicial discretion.
Madras High Court directs petitioner to produce necessary documents proving that work contract has been completed prior to notification no. 03/2022- Central Tax (Rate) dated 13.07.2022 changing the rate of tax from 12% to 18%. Accordingly, writ disposed of.
The Madras High Court has set aside a GST assessment order against Tvl Jai Nidhi Automation, ruling that raising new issues without prior notice violates natural justice principles.
Madras High Court mandates tax officers to consider late-filed GST replies, emphasizing natural justice. Order set aside; fresh hearing directed.
Madras High Court directs to remit the matter back to respondent since ex-parte order was passed due to non-filing of reply and the same was on account of non-compliance on the part of the auditor. Accordingly, writ disposed of.
Madras High Court quashes prosecution for TDS delay. It was a staff lapse, not mala fide intent. All taxes were paid, and the trust has since been compliant.
