Madras High Court sets aside tax demand against Roop Rajat Exports, citing lack of personal hearing and natural justice violation under GST Act.
Madras High Court rules assessment reopened under Section 147, completed under 143(3), is invalid if mandatory Section 143(2) notice isn’t issued.
Madras High Court sets aside GST demand and bank attachment on Tvl. Arun Medicals, citing natural justice violation and allowing the petitioner to present their case.
Madras High Court closes petitions challenging premature GST demand, noting the Revenue deferred recovery, allowing time for the assessee to file a statutory appeal.
Madras High Court held that reassessment proceedings under section 148 of the Income Tax Act initiated on the basis of change of opinion is invalid. Accordingly, appeal of revenue dismissed and substantial questions of law is answered in favour of assessee.
Madras High Court quashes order denying Sowmiya Spinners P Limited’s Input Tax Credit, ruling CENVAT credit indefeasible despite delayed return filing.
Madras High Court sets aside assessment and rectification orders for Monikandan, citing a breach of natural justice in a TNGST Act case.
Madras High Court sets aside sales tax addition against Swarna Steels, ruling mere gross profit difference between sales is insufficient without Rule 18-C inquiry.
Madras High Court quashes Rs 50.11 lakh GST demand against TVL Zion Agencies, allowing fresh adjudication conditional on 25% pre-deposit due to non-participation.
These appeals filed by the assessee impugn the order dated 30.04.2021 passed by a learned Single Judge of this Court, allowing the petitions that were filed by the Commissioner of Wealth Tax and Commissioner of Income Tax, viz., respondent No.1 herein.
