Madras High Court held that there is no limitation prescribed for compounding of the offences committed by an assessee u/s. 279(2). Thus, there cannot be any restriction/limitation for filing application for compounding of offence contrary to Section 279(2) of the IT Act, 1961.
Madras High Court rules that GST order lacks validity if AO ignores petitioner’s reply to show cause notice. MakeMyTrip case highlights importance of due process.
Explore the Madras High Court decision on installment payments for tax interest in Everyday Banking and Retail Assets vs. Assistant Commissioner case (Writ Petition No. 35372 of 2023). Understand the implications and schedule set by the court
Explore the Madras High Court ruling in Comfort Shoe Components vs. Assistant Commissioner case. Section 62(2) time limit not mandatory for GST return filing, providing relief.
Read about Madras High Court’s decision invalidating penalty under Section 27(4) without a show cause notice. Learn about the case T. V. Sundram Iyengar and Sons Limited Vs Assistant Commissioner (ST).
Notably, invoices and E-way bills containing details of purchases and movement of goods were not considered. The court emphasized that the order overlooked legitimate evidence supporting the petitioner’s claims.
Learn from A.H. Enterprises vs. Deputy Commercial Tax Officer case. Madras HC mandates personal hearing under Section 75 of TNGST Act before tax order. Details here
Madras High Court directs swift tax refund to Coda Global LLC after Income Tax delay. Learn about case, judgment, and implications. Stay informed on tax issues.
Kerala High Court sets aside assessment order in Biju Paul vs ACIT, citing violation of natural justice. Learn about the case and its implications.
Explore the Madras High Court judgment in Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST). The court declares an assessment order invalid due to a perceived lack of real opportunity within 2 days of notice issuance.
