HC held that violation of natural justice is not fatal in all situations and a wholistic view should be taken of the issue, such that the interests of all parties are properly balanced.
Madras High Court held that the Appellate Authority should have gone into the reasons adduced by the writ petitioner for non-filing of GSTR-3B return. In absence of the same, the impugned order cancelling GST registration set aside and matter remanded back to Appellate Authority for examination.
Madras High Court dismissed the writ petition challenging the circular issued by District Central Cooperative Banks as the circular merely sought to bring to the notice of the petitioner societies the statutory provisions in regard to the deduction of tax, enjoining that they adhere to and comply with the same.
HC held that benefit under SVLDR Scheme could not be denied on the ground that the quantification required to be done under SVLDR Scheme is actually self-assessment done during duration of Audit.
The attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, pending writ petition, the impugned order has ceased to have effect, as on 15.09.2020.
Madras High Court in the case of dismissal of Commercial Tax Officer from the service due to collection of bribe as Diwali Mamool from the traders held that punishment of dismissal from service is disproportionate to the nature of charge.
Madras High Court held that turnover relating to the sale of alcoholic liquor sold in the restaurant is not to be included in the turnover of foods and drinks as sale of alcoholic liquor is taxable separately.
Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored
Madras High Court directed the petitioner to file the pending GST returns thereafter the GST registration cancelled, on account of non-filing of GST return for continuous period of 6 months, will be restored
Madras High Court held that Supreme Court in the case of State of West Bengal vs. Calcutta Club Limited concluded that sales tax is not payable on any sale of goods in the form of food, refreshments and drinks including liquors by the club to its permanent members. However, petitioner needs to demonstrate that their case comes within the ambit of said judgement.
