Madras High Court held that issuance of confiscation notice under section 130 of the TNGST Act justifiable since officials had formed clear cut prima facie opinion that gold jewellery were transported for purpose of sale with intention to evade payment of tax.
There has been contraventions of provisions of the GST Act for which the petitioner is liable to make good the non-payment and also suffer penal consequences for the same.
In a recent ruling Hon’ble Madras HC remanded back the matter after observing that department issued 2nd notice after considering the reply of petitioner in response to 1st notice where department admitted that petitioner is not liable to pay tax.
Madras High Court sets aside reassessment notice under Section 148A for Mahogany Logistics, citing lack of fresh material and change of opinion.
Madras High Court rules that tax recovery cannot proceed while an appeal is pending against an assessment order under the Tamil Nadu GST Act, 2017.
Appellant should pursue the alternate remedy of appeal, even if it involved depositing tax as writ jurisdiction should be exercised only in the absence of an effective alternative remedy.
Madras High Court sets aside Customs’ show cause notice, ruling DGFT has sole jurisdiction over SEIS/MEIS scrip cancellations. Read the full case summary.
Respondents submitted that the impugned orders did not suffer from any irregularity or illegality warranting interference under Article 226 of the Constitution of India.
Madras HC sets aside ITC reversal order under Rule 86B, ruling no personal hearing was provided. Case remanded for fresh consideration.
Madras High Court sets aside GST assessment order in Rajesh Pujara case, offering the petitioner a chance to submit objections after depositing 25% disputed tax.
