Explore the recent Madras High Court judgment clarifying GST implications on Gift Vouchers. Learn about taxability, time of supply, and implications for businesses issuing prepaid instruments.
Madras High Court closes the writ petition of Doss Sivakarthikeyan challenging an income tax notice after the successful processing and deposit of the refund amount.
Madras High Court Rejects Bunching of Show Cause Notices to Extend Limitation Period: A Critical Analysis of Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise
Explore the Madras High Court’s ruling on Section 248’s inapplicability to dividend declarations. Detailed analysis and implications of the judgment.
HC acknowledged that, per Rule 142 of the CG&ST Rules, 2017, the issuance of Forms GST DRC-01 and GST DRC-01A is a statutory requirement. These forms precede the issuance of an order under Section 73 of the CG&ST Act. The court emphasized that non-compliance with Rule 142 amounted to a violation of the petitioner’s rights.
Explore the Madras High Court’s judgment in Brakes India Pvt. Ltd. vs. Assistant Commissioner, highlighting the quashing of an ITC reversal order due to inadequate notice. Full analysis and implications.
Madras High Court Directs Timely Processing of Refund granted under section 5(2) of the Vivad Se Vishwas Act, 2020 in Writ Petition: Muthukumaran Rangarajan Vs ITO
Read the Madras High Court’s recent ruling in Voora Property Developers Pvt Ltd vs. ACIT, challenging the Assessment Order dated 08.09.2022 for Assessment Year 2020-21. The court highlighted the failure to consider the petitioner’s response, directing a fresh assessment within four months.
HC court clarified that petitioner has right to raise jurisdictional issue during section 148 proceedings, and section 149(1) allows challenging a notice issued without jurisdiction.
The court found that the impugned order’s conclusion about the petitioner not filing a reply was inconsistent with the documented evidence, rendering the order unsustainable.
