Madras High Court sets aside an ex-parte GST order against Tvl. Fashion Falls Fabrics, mandating tax authorities to use alternative notice methods like RPAD for non-responsive taxpayers.
Reassessment proceedings could not be sustained in respect of other issues raised in the audit except in respect of two specific expenditure heads: processing charges and professional fees as the same could be treated as “information” under Section 148A.
Madras High Court sets aside a tax assessment order issued against a deceased person, remitting the case for a fresh review and allowing the legal heir to respond
Madras High Court rules that issuing a single GST show cause notice for multiple financial years is impermissible, citing Sections 73 & 74 and procedural hardships for taxpayers.
Madras High Court held that adjusting entire demand raised against refund due even during pendency of appeal is without jurisdiction. Accordingly, department directed to refund balance amount with interest.
Attachment order for freezing of bank accounts of assessee was lifted on the condition that the taxpayer pays 20% of the disputed demand in instalments and if the taxpayer defaulted on any instalment, the attachment would stand revived automatically.
Madras High Court held that reopening of assessment u/s. 148 of the Income Tax Act merely on the basis of change of opinion does not constitute justification and/or reasons to believe that income chargeable to tax has escaped assessment. Accordingly, appeal allowed and reassessment quashed.
Madras High Court rules GST notifications extending limitation periods were ultra vires, citing lack of valid GST Council recommendation and improper application of force majeure.
Madras High Court rules against Section 74 proceedings solely for non-submission of supplier’s CA certificate, remanding case to Section 73 with conditions.
Madras High Court held that denial to recruit person, having defaulted in repayment of loans and having adverse CIBIL, as Circle Based Officer [CBO] by SBI is justifiable as a person with poor/ or no financial discipline cannot be trusted with public money.
