Madras High Court orders the disposal of Ashoka Textiles’ pending tax appeal for AY 2019-20 within four months amid ongoing recovery proceedings.
In W.P.No.6541 of 2022, the petitioner has challenged the Circular No.125/44/2019 dated 18.11.2019 issued by the third respondent and for a further direction to the first respondent to reconsider the refund claim on its merits.
Madras HC holds that GST appeal filing date is the online submission date, not the physical submission date. Case remanded for reconsideration.
Madras High Court quashes GST demand order, directs authorities to reconsider after reviewing Karthik Kumar Yogapriya’s reply, ensuring fair process.
Madras HC directs tax authorities to decide on Vishnu Industries’ rectification plea regarding GST mismatch in GSTR-1 and GSTR-3B for 2017-18.
Madras High Court quashes GST assessment order, mandates personal hearing, and allows document submission after 10% tax deposit.
Assessee did not file a revised return in response to the Section 148 notice nor did she request the AO to treat her original return as the one filed under the said notice. The court cited the GKN Driveshafts judgment, stating that the assessee should file a return and then seek reasons for reopening.
Madras High Court held that reopening of assessment u/s. 148 of the Income Tax Act based on the judgement of Hon’ble Supreme Court judgement is tenable as Supreme Court has not given direction to reopen completed assessment.
Madras High Court directed to expeditiously dispose of the appeal filed before Appellate Authority and also held that stay granted shall continue to operate till the disposal of pending appeal.
Madras High Court held that extension of period for bringing immovable property to sale by auction is justifiable since time limit got extended as per proviso to rule 68B. Thus, writ petition stands dismissed.
