Pandidorai Sethupathi Raja Vs Superintendent of Central Tax (Madras High Court) This order, passed in a batch of 44 writ petitions is a sequel to several earlier orders passed in other batches of writ petitions wherein the cause of action is similar/identical to that in the present writ petitions. All petitioners challenge either orders passed […]
Rayan Traders vs Principal Chief Commissioner of GST (Madras High court) It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being ‘due’ from the petitioner. Neither has the petitioner been assessed […]
Tvl. National Construction Vs Commissioner of Commercial Taxes (Madras High Court) This writ petition is filed challenging the order, dated 21.04.2017 on the premise that even the pre-assessment notice has not been served on the Petitioner although the assessment order proceeds on the basis that notice has been issued on 29.06.2015 inviting their objections, if […]
HC held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.
Shree Info System Solutions Pvt. Ltd Vs Assistant Commissioner (ST) Adjudication (Madras High Court) As already alluded to supra, captioned writ petition turns on a very narrow compass and therefore it is really not necessary to delve into the factual matrix in detail. It will suffice to say that while the interception followed by detention/seizure […]
In the light of the disputations and contestations, considering that the same turns heavily on facts, this writ Court refrains itself from expressing any opinion or view on the same.
Section 129 provides for issue of notice / hearing before order is made. This Court is informed that notice has been issued on 04.12.2022. The order has to be made within 7 days but owing to the captioned writ petition being filed on 09.12.2022, making of the order has been put on hold is learned Revenue counsel’s say.
Golcha Garments Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court) Hon’ble Supreme Court has made it clear that what was extended by order of Hon’ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion […]
Madras High Court held that the expiry of e-way bill doesn’t create any scope of tax evasion Accordingly there can be no revenue loss in absence of tax evasion Only penalty up to INR 5000 can be levied.
Madras High Court has allowed withdrawal request of the petitioner in the Writ of Declaration filed in order to declare the demand order issued against the petitioner quashed in view of the resolution plan
