Madras High Court quashes assessment order for availing lower Input Tax Credit than reflected in GSTR 2A, citing non-application of mind. Details of the judgment here.
Learn about the case of Radiant Cash Management Services Ltd. vs. Assistant Commissioner (ST) at the Madras High Court, where an assessment order was challenged due to the issuance of ASMT-12.
Learn how Madras High Court ruled against denial of GST Input Tax Credit due to a mismatch between GSTR-3B and GSTR-2A, citing a clerical error in GSTIN indication.
Madras High Court held that Tax Recovery Officer cannot declare sale made by the assessee in favour of 3rd party as void. It is the function of civil court to declare a transaction as null and void and the Tax Recovery Officer cannot exercise the said function.
Madras High Court rules that any order under Sec 144(C)(1) must be a draft assessment; detailed analysis of Ramco Cements Ltd. vs ITO case provided.
Madras High Court quashes state GST authority’s demand order due to jurisdictional issues. Learn about the case of Ralco Synergy Pvt. Ltd Vs Joint Commissioner of State Tax.
Madras High Court ruling states that once all pending GST returns are filed until the date of cancellation, the taxpayer’s GSTN can be restored.
Madras High Court held that digital data collected by the department in the course of search and seizure without following the Digital Evidence Investigation Manual issued by CBDT makes the entire search and seizure unsustainable and ab initio bad
Madras High Court held that valid ITC availed on purchase tax which remained unutilized is entitled for the transitional credit under section 140 of TNGST Act, 2017
Madras High Court held that receipt of export proceeds through authorized dealers like Paypal is in accordance with the direction issued by RBI and hence refund duly admissible.
