When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutional authorities would not have power to review the action. SLP against the said decision was pending before the Hon’ble SC.
Madras High Court held that Section 10-A of the Insolvency and Bankruptcy Code, 2016 cannot be extended to cases where default continued beyond moratorium period. Hence, application under section 7 for initiation of CIRP acceptable.
Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the disputed taxes under GST. Accordingly, order set aside and matter remanded back.
Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amount to be adjusted in tax returns.
Madras High Court sets aside GST assessment order in Tvl. S S Enterprises Electricals vs. State Tax Officer 1, remanding the matter upon deposit of 10% disputed tax. No personal hearing provided.
Madras High Court revokes GST registration cancellation for Blue Moon Cool Systems, subject to filing pending returns and scrutiny of Input Tax Credit claims.
Madras High Court upholds GST demand order, ruling that service via common portal is valid under TN-GST Act. Appeal rights remain subject to limitations.
Madras High Court ruled that the validity of service of notice is a factual question best addressed by the appropriate appellate authority rather than under writ jurisdiction.
Madras HC directs GST assessment order as SCN due to exceeding scope of notice. Detailed case of discrepancies in GSTR-3B vs. GSTR-2A/GSTR-2B resolved in court, impacting works contract taxation.
Madras High Court quashes GST assessment order for Winet Communications, directing reassessment in light of the Finance Act, 2024 amendment to ITC rules.
