Madras High Court held that based on auditor’s advice, the petitioner failed to comply with GST return provisions. Accordingly, reasons provided for non-compliance with GST provisions appears to be genuine and hence order cancelling registration set aside.
Madras High Court sets aside tax order issued against an individual two years after his death, allowing authorities to proceed against legal heirs.
The learned counsel for the respondents contented that, since the petitioner have dealt with fake invoices, the respondent authority have blocked the Input Tax Credit.
Madras High Court held that claim of Input Tax Credit [ITC] barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act] but within period prescribed u/s. 16(5) is duly allowable.
Madras High Court dismisses department’s appeal as infructuous after GST portal reopened for TRAN-1 filing following Supreme Court directions and circular.
Madras High Court directs GST authorities to review plea for unblocking electronic credit ledger blocked over input tax credit claims from alleged non-existent dealers.
Madras High Court condones 7-day delay in GST appeal for transport firm, citing auditor’s lapse, lack of portal access, and limited GST knowledge.
Madras HC directs GST department to follow specific process, including personal hearing, for Vrishti Mercantile’s cancelled registration via revocation route.
Madras High Court holds Section 65B/63 of Evidence Act not applicable, allowing challenge to genuineness.
Madras High Court set aside the rejection of Annai Velanganni Industries’ tax appeal, condoning a 192-day delay due to the proprietor’s ill-health and ordering a decision on merits.
