Madras High Court rules GST notices uploaded on the portal require physical service via RPAD if no response is received, ensuring effective communication and taxpayer opportunity.
Madras High Court held that transfer order under section 127 of the Income Tax Act is legally untenable on account of various procedural lapses. Hence, the transfer order is quashed and matter is remanded bank for passing fresh orders on merits.
Madras High Court rules AOs can allow less than 20% tax pre-deposit for appeals, citing Supreme Court precedent against rigid CBDT circulars.
Madras High Court sets aside GST demand for Rajvijay & Co. due to ex-parte order, directs fresh hearing and bank attachment lift on 25% payment.
Madras High Court held that block assessment order passed u/s. 143(3) r.w.s. 158BC of the Income Tax Act has been passed within the period prescribed u/s. 158BE(1)(b) of the Income Tax Act and hence not barred by limitation.
Madras High Court set aside income tax reopening notices against a struck-off company, awaiting the NCLT’s decision on its restoration.
Madras High Court restores a GST appeal dismissed for a 27-day delay, emphasizing a liberal approach to condoning delays and ordering disposal on merits.
Madras High Court orders fresh GST assessment for Alfa Flugs Electrodes, citing lack of input mismatch data and hearing; demands 10% deposit.
The Madras High Court has conditionally remanded an order denying GST Input Tax Credit (ITC) to Bahadur Gajendra Kumar Jain due to non-compliance with Circular No. 183/2022. The petitioner must remit 25% of the disputed tax to get a fresh hearing.
Madras High Court remands GST mismatch case for Tvl. Prabha Drug House, finding tax authorities failed to credit 58% payment via electronic ledger.
