The Madras High Court has allowed a GST registration cancellation to be set aside for non-filing of returns, granting opportunity to clear dues with conditions.
Madras High Court held that as per the provisions of Section 22 of Recovery of Debts Due to Banks and Financial Institutions Act, 1993, Debt Recovery Tribunal is not bound by the procedure laid down by the Code of Civil Procedure.
Madras High Court permits taxpayer to appeal a 200% GST penalty for e-way bill expiry, citing Supreme Court precedent and mitigating circumstances, waiving limitation period.
Madras High Court allows Lucky Traders to appeal a 2021 tax order, citing a government notification extending appeal deadlines for specific cases.
The Petitioner is an Indonesian Company, having its manufacturing plants in Indonesia. It manufactures Viscose Staple Fibre (VSF) and had exported Viscose Staple Fibres (VSF) to its customers in India.
Madras High Court sets aside a tax order due to inadequate notice delivery via GST portal’s ‘Additional Notices’ section, highlighting natural justice violations.
Madras High Court dismisses a writ petition seeking Input Tax Credit, finding indications of the petitioner facilitating ineligible credit from non-existent dealers
Madras High Court sets aside a tax order against Tvl. Sri Vinayaga Tiles & Granites, citing a lack of proper notice and personal hearing, violating natural justice principles.
Madras High Court allows delayed GST return filing after best judgment assessment, citing a prior ruling that condones delays under Section 62(2).
Madras High Court dismissed an appeal by Indian Oil Corporation, affirming the acceptance of tender bids from Jyothi Constructions despite an initial technicality.