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Madras High Court

Interest U/s. 73 & 74 attracted only on wrong availment & utilisation of such ITC

March 9, 2023 4050 Views 0 comment Print

Under Sections 73(1) and 74(1) of CGST Act, proceedings can be initiated for mere wrong availing of Input Tax Credit followed by imposition of interest penalty if such credit was not only availed but also utilised for discharging tax liability.

Rectification petition filed after 5 years from date of assessment order is unwarranted

March 6, 2023 954 Views 0 comment Print

Madras High Court held that rectification petition filed after 5 years under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006 from the date of assessment order is unwarranted in law.

Granting of personal hearing before submission of reply is against principles of natural justice

March 4, 2023 1215 Views 0 comment Print

Madras High Court held that granting of personal hearing before submission of defence reply cannot be said to be in compliance of section 75(4) of TNGST Act, 2017. Accordingly, impugned order set aside on the ground of violation of principles of natural justice.

Demand order passed without considering reply to SCN is not sustainable

March 4, 2023 3594 Views 0 comment Print

HC quashed demand order passed by Revenue Department, on the grounds that reply filed by assessee to SCN was not considered even though the same was received by Revenue Department.

Passing of adverse assessment order without grant of personal hearing is against principles of natural justice

March 3, 2023 1950 Views 0 comment Print

Madras High Court held that no personal hearing has been granted to the petitioner as contemplated under Section 75 (4) of the GST Act, 2017 and importantly adverse decision is taken by the respondent. Hence, impugned assessment order is liable to be quashed on the ground of violation of principles of natural justice.

Writ filed in case of differential duty in respect of portable emergency lamp after 16 years needs reconsideration

March 2, 2023 702 Views 0 comment Print

Madras High Court held that as writ is filed, in the matter of differential duty in respect of portable emergency lamp, after a lapse of almost sixteen years, the same needs reconsideration on merits and in accordance with law.

Application under SVLDRS should be processed as amount payable was paid on due date but was credited on next day

March 1, 2023 297 Views 0 comment Print

Madras High Court held that as the petitioner proved that amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS) as per form SVLDRS-3 was paid on the due date, however, the amount was credit on the next day i.e. one pay after the due date. The application submitted by the petitioner under SVLDRS should be processed.

Difference of more than 1½ year between date of assessment order & dispatch date is unjustified

March 1, 2023 1185 Views 0 comment Print

Madras High Court held that there is difference of more than 1 ½ year between the date of the assessment order and date of dispatch of the assessment order. Further, order was passed without granting of personal hearing. Such impugned order is liable to be quashed.

Granting personal hearing before submission of reply is against principles of natural justice

March 1, 2023 1932 Views 0 comment Print

Madras High Court held that impugned order was passed after granting of personal hearing, however, personal hearing was granted before replies were received from the assessee is liable to be quashed on the grounds of principles of natural justice.

Assessment order passed without affording personal hearing is liable to be quashed

March 1, 2023 1194 Views 0 comment Print

Madras High Court held that it is seen from the impugned assessment order that no personal hearing has been afforded to the petitioner. Accordingly, the impugned assessment order is quashed on the ground of violation of principles of natural justice.

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