Madras High Court rules against GST assessment order in the case of Tvl. Glo Shipping Logistics, granting petitioner an opportunity to respond within 3 weeks.
Madras High Court sets aside GST assessment order in Tvl. Jayam Sai Concrete Works case due to improper notice service. Learn about the ruling and its implications.
Madras High Court held that e-way bill containing address of additional place of business which is not registered under GST is only procedural irregularities hence imposition of penalty under section 129(3) of the CGST Act, 2017 is liable to be set aside.
Madras High Court held that assessment order passed under GST in the name of dead person in null and void. Accordingly, order is liable to be set aside.
In a recent ruling Hon’ble Madras HC set aside the order after observing that Demand Order and other notices including DRC-01 were issued against the assessee who died before the passing of the order.
Madras High Court directed petitioner to deposit 25% of the disputed taxes for granting an opportunity of being heard since petitioner failed to comply with the notice uploaded on GST portal. Thus, writ allowed.
Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signature of deceased petitioner and his wife is liable to be set aside. Accordingly, petition allowed.
Madras High Court held that passing of attachment order and debit for amount of arrears inspite of pending appeal is not justified. Accordingly, departmental officer directed to refund the amount.
Madras High Court held that provision for leave salary is not allowable as deduction under section 43B(f) of the Income Tax Act since deduction of actual payment is allowable and not of provision. Accordingly, question of law answered in favour of revenue.
Assessee was a dealer in Iron and Steel, had filed its returns and paid the necessary taxes for the 2019-20 period. However, discrepancies were found, including the claim of ITC from a supplier whose taxes had not been filed.
