Madras HC Directs GST Appeal on Non-Taxable Receipts

Ragem Motors Vs State Tax Officer-IV (Inspection) (Madras High Court) In the case of Ragem Motors Vs State Tax Officer-IV (Inspection), the Madras High Court addressed a writ petition challenging a GST assessment order for the 2017–2018 financial year. The petitioner contended that GST was already paid on taxable income but argued against the demand for GST on non-taxable receipts, including CENVAT credit, income tax refunds, and interest income. The petitioner alleged that the assessment order was non-speaking, as it failed to verify documents or justify the demand despite the petitioner’...