Court sets aside GST orders due to lack of personal hearing and ineffective notice delivery. Cases remanded for reconsideration, conditional on 10% disputed tax payment.
Madras High Court held that Madurai Corporation has not right to demand property tax from Railway Land Development Authority since such levy of property tax would fall foul of Article 285(1) of the Constitution of India.
Madras High Court held that search conducted by Directorate of Enforcement at Tamil Nadu State Marketing Corporation Ltd [TASMAC] under the Prevention of Money Laundering Act is lawful and cannot be termed as harassment.
Madras High Court held that the scope of review being very limited, the review application is dismissed as there is no error apparent on the face of the impugned judgment. Writ petition disposed of, accordingly.
Madras High Court rules in favor of Enfinity Solar, quashing an assessment order due to the tax authorities’ failure to issue a mandatory draft assessment order after remand.
The Madras High Court directed a fresh GST assessment, citing a violation of natural justice when a taxpayer’s emailed reply was ignored and no personal hearing was granted.
Madras High Court held that the question of jurisdiction of Jurisdictional Assessing Officer (JAO) to conduct proceedings under section 148A of the Income Tax Act is referred to Larger Bench. Accordingly, writ disposed of.
According to assessee, these claims were arbitrarily “zeroed out” in June 2018 without any speaking order or prior intimation, and without issuing a deficiency memo highlighting the alleged deficiencies in the claims.
Held that merely because of non-participation of the assessment proceedings, the valuable right of the petitioner would not be deprived of to prosecute a case under Section 264. Accordingly, orders passed u/s. 264 alongwith assessment orders u/s. 143 & 147 remanded back for fresh consideration.
Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn’t effective if unresponded to, mandating other service modes.
