Madras High Court held that Injunction can only be granted by the Civil Court, unless and until the said power is specifically denuded from the Civil Court and granted to any Special Court or Tribunal. The civil revision petition succeeds.
Madras High Court held that disallowance of input tax credit for A.Y. 2019-2020 since claims has been lodged beyond the period prescribed under Section 16(4) of the GST Acts needs re-do by taking into account newly inserted provisions of section 16(5).
Madras High Court directed to grant an opportunity of being heard on payment of 25% of disputed taxes in the case of fraudulent availment of input tax credit on the basis of bogus invoices.
Madras High Court held that GST demand on account of mismatch between Form 26AS and GSTR 2B is liable to be set aside on payment of 25% of pre-deposit. Accordingly, opportunity of being heard will be granted on payment of directed pre-deposit.
Where any amounts recovered or paid, including pre-deposits made in Goods and Services Tax ( GST ) appeal, the same should be reduced or adjusted against the mandatory 10% pre-deposit requirement.
During the relevant period 2018-19, assessee filed its returns and paid the appropriate, however, on scrutiny of the returns it was found that there was mismatch between GSTR 3B, GSTR 1 and GSTR 9.
Reliance was placed on Sree Manoj International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024 where this court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed taxes.
Madras HC directs adherence to Section 169 of the Tamil Nadu GST Act, 2017 for valid service of notices, ensuring compliance with natural justice principles.
Madras High Court held that exemption to sale of Gloriosa Superba under Tamil Nadu Value Added Tax [TNVAT] will be available to interstate transaction in absence of specific notification issued under section 8(5) of CST Act.
Petitioner claimed that there are two assessment proceedings which were undertaken simultaneously for the very same period viz., 2019-20. The first proceeding commenced with the issuance of a notice dated 30.05.2023 in DRC-01A, followed by a Show Cause Notice in Form DRC-01 dated 18.07.2024 and culminated in an order dated 21.08.2024 wherein the proposal to reverse the Input Tax Credit was dropped.
