Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatch.
Madras High Court disposed of the writ petition with direction to petitioner to challenge the impugned Assessment Order as well as Rectification Order before Commissioner of Income Tax (Appeals) [CIT(A)].
Madras High Court held that re-opening u/s. 148 read with section 147 of the Income Tax Act not sustained as there is no failure on the part of assessee to fully and truly disclosure all the material facts. Thus, notice and order quashed.
Madras High Court held that the provisions of Section 40A(7) of the Income Tax Act would override Section 43B of the Income Tax Act provided conditions under clauses (a) and (b) of section 40A(7) are satisfied.
Madras High Court sets aside order denying GST exemption on lorry hire income to GTA, citing Notification 12/2017 and lack of reasoned response.
Madras High Court held that amount of pre-deposit fixed by the Tribunal in fraudulent availment of duty drawback is justified and hence it is directed to be deposited within a period of six weeks.
Madras HC allows GST appeal, ruling DRC-03 pre-deposit valid, despite DRC-03A introduction; directs re-consideration.
Madras High Court stays ED’s provisional attachment of director S. Shankar’s property in a PMLA case related to copyright infringement.
Madras High Court held that re-opening of assessment u/s. 147 must be based on some tangible material without such tangible material, re-opening is merely inspired from change of opinion and hence the same is liable to be quashed.
Madras HC orders State GST to issue SCN to Saravana Selvarathinam before deciding on Rs 15.49 Cr refund claim. Central authority to cooperate. Due process mandated.
