Explore Section 16 of the CGST Act 2017 regarding Input Tax Credit eligibility & conditions. Learn from a Madras High Court judgment how reversal of ITC affects assessment orders.
Authority / power to revoke or cancel the Discharge Certificate on the premise that the material particulars furnished in the Discharge Certificate was false, lied with the exclusive jurisdiction of the Designated Committee.
Read the detailed analysis of the Madras High Court ruling in Tvl. Future General India Insurance Co. Ltd. vs Assistant Commissioner regarding tax liability based on state-wise turnover.
The contention of assessee-company that the person issuing the show cause notice i.e., Special Director was “the” Adjudicating Authority and all proceedings pursuant to the show cause notice issued by him should be continued and concluded by the person issuing the show cause notice and no other was rejected.
Learn about Madras HC’s decision on service tax imposition without hearing, advising appellate recourse. Details of the case provided.
Madras High Court set aside assessment GST order in Sri Lakshmi Silvers Vs State Tax Officer, citing breaches of natural justice principles and non-adherence to prescribed procedures regarding GST returns.
Learn about a recent case in Madras HC where an assessment order passed without a personal hearing was quashed due to a breach of natural justice principles.
Discover the Madras High Court’s ruling on hostel facilities for students and working women, finding them eligible for GST exemption as residential dwellings.
Read the detailed analysis of the judgment in Abitha Timber Traders Vs Assistant Commissioner case by Madras High Court. Learn about the implications and conclusions.
Read the detailed analysis of Madras High Court’s judgment quashing the DRC 07 Order due to mistakenly mentioning the same invoice number in multiple GST e-way bills.
