Madras High Court orders re-consideration of Tvl. Sri Hari Enterprises’ GST appeal, stating procedural defects in filing delay condonation should not defeat a taxpayer’s right to be heard.
Madras High Court sets aside State Tax Officer’s rejection of KR Agencies’ GST rectification application, citing non-application of mind and natural justice violation. Officer must re-hear.
Madras High Court rules against the 3-month deadline in Customs Circular 36/2010 for shipping bill conversion, citing it as ultra vires Section 149.
Madras High Court dismisses Viha Hotels’ writ petition, finding no jurisdictional error in a GST order. The court directs the company to re-file its statutory appeal within 15 days under Section 107 of the GST Act.
Madras High Court rules vehicle detention under GST Section 129 is invalid if no goods movement occurs, even with e-way bill discrepancies. Cites strict interpretation.
Madras High Court orders Customs to consider HI Rexine’s plea for provisional release of imported goods, citing the Supreme Court’s Navshakti Industries ruling.
The Madras High Court directed authorities to consider RR Hotel’s application for the New Samathana Scheme 2023, acknowledging assessment delays were not the taxpayer’s fault, citing a Supreme Court precedent.
Madras High Court sets aside an order against P. Godwin Prasanna, citing a violation of natural justice as notices were unserved. The case is remanded for fresh consideration, contingent on a ₹50,000 payment by the petitioner.
Madras High Court sets aside a tax assessment order against Quality Surgical Stores, citing violations of natural justice and GST Act for lack of personal hearing and time to respond.
Madras High Court restores a GST appeal dismissed for non-payment of pre-deposit, allowing the petitioner two weeks to comply due to inadvertence.
