Madras High Court held that in terms of section 129(2)(c) of Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS], department empowered to withdrawn the benefit as in case of ‘voluntary disclosure’ the material particular furnished in the Declaration is subsequently found to be false.
Madras High Court rules Tamil Nadu Housing Board cannot demand extra 5% GST from flat allottees when the advertised price was “inclusive of GST,” upholding contractual promise and consumer protection.
Madras High Court affirms reassessment in A. Sridevi case, citing failure of full disclosure and rejecting ‘change of opinion’ argument.
Madras High Court upholds reassessment against Empee Holdings, affirming factual findings on interest-free loans to group companies and disallowing set-off.
Madras High Court rules GST appeal limitation period begins from the physical dispatch date of the assessment order, not the order date. Appeal rejected for delay now to be heard on merits.
Madras High Court sets aside a ₹16.67 crore GST demand on Sri Balaji Tollways due to mechanical confirmation of ITC mismatch, ordering a fresh inquiry.
Madras High Court mandates at least one reminder notice via RPAD before passing ex-parte GST assessment orders, citing natural justice in Pioneer Products case.
Madras High Court reads down TNGST Act’s Section 3-B(2)(d) proviso, ruling it inapplicable to contractors assigning work to registered sub-contractors, citing Supreme Court precedents.
Madras High Court held that in case of genuine reason, extension of time to file the reply should be granted. Accordingly, since the order was passed without granting extension the same is held to have been passed in violation of principles of natural justice.
Madras High Court held that pledging of shares for the enable sister concern to avail loan is certainly an activity undertaken in the course of business. Accordingly, sale of shares thereon to satisfy dues of defaulting sister company is entitled for deduction of business loss/ debt.
