Madras High Court allowed/ directed petitioner to furnish pending returns as due to health issue GST returns were not filed continuously for period of 3 months which resulted into cancellation of registration.
Madras High Court held that as the petitioner company is wound up, however, intention of petitioner for clearing the pending dues is sincere. Writ petition is allowed permitting the petitioner to pay pending dues in equal installments.
HC court is mystified as to how an direction to de-seal and restore water connection could be incorporated without officer having read the same in first place.
Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the contracts as well as various other factual particulars and such an exercise cannot be undertaken in writ jurisdiction.
HC held that orders of assessment suffer from violation of principles of natural justice. Correspondence between parties establishes that petitioner was cooperating with proceedings for assessment.
Mehala Machines India limited Vs ITO (TDS) (Madras High Court) TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers The Company assessee had deducted TDS but failed to pay within the prescribed time. As the Petitioners (Company & directors) had delayed the […]
Madras High Court clarifies the non-applicability of capital gains tax on transactions through power of attorney, setting a precedent for future cases.
Madras High Court allows Sathya Furnitures’ delayed GST appeal, emphasizing leniency for small traders and pending legal challenges.
Special Audit of ICAI is to be conducted only in the event of falsehood or irregularity or illegality. In the present case, the petitioner raises several objections with reference to the financial aspects and he states that other members also raised similar objections for conducting Special Audit.
My Home Industries Pvt. Ltd. Vs State Tax Officer (Medras High court) The main ground on which order dated 14.05.2020 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘TNGST Act’) is assailed is that no pre-assessment notice/show cause notice was issued prior to passing of […]
