Madras High Court sets aside ex parte GST demand against South India Developers LLP, citing lack of hearing opportunity. Re-hearing scheduled for July 7, 2025.
Madras High Court sets aside GST order and bank freeze due to lack of proper show cause notice, allowing fresh consideration after 25% tax deposit.
Madras High Court rules director of struck-off company cannot challenge tax assessment without first reviving the firm, overturning a previous order.
Assessee by bypassing the statutory mechanism, had misused the process of law as IBC, 2016 was a codified and time-bound legislation enacted to ensure the expeditious resolution or liquidation of corporate debtors, with specific timelines prescribed at each stage.
All these appeals were filed for AY 1991-92. Appellants were shareholders in the company. Earlier all three share holders were successful before CIT (A). Appeal were filed before tribunal. The sole legal issues that arises relates to the computation of cost of acquisition under the provisions of the Income Tax Act, 1961, an asset distributed on liquidation of the Company, the asset being the immovable property at 552, Mount Road, Madras that belonged to the Company. The appellants had purchased 120 shares of the Company at the rate of Rs.21,000/- per share in the Company. The Company went into voluntary liquidation on 21.05.1990.
Madras High Court rules an advertising firm’s failure to check the GST portal’s ‘additional notice’ tab isn’t fatal, quashing demand and appeal dismissal. Sets precedent.
Madras High Court orders GST dept. to hear contractor’s delayed appeal, citing confusion over applicable GST rates as a valid reason for the delay.
Madras High Court rules the 60-day period under Sec 62(2) of GST Act for filing returns after a best judgment order is directory, not mandatory.
Madras High Court held that restrictions imposed under Rule 36(4) of the Central Goods and Services Tax (CGST) Rules, 2017 and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 is not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
Madras High Court declines to quash GST SCN for Tvl. Sri Sai Company but orders tax department to furnish unshared verification report, ensuring natural justice.
