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Search results for: madras hc

Madras HC's Order for SKS Builders and Promoters

Madras HC: Personal Hearing Should Be Allowed Before Finalizing GST Assessments

Personal hearings must be allowed in all cases before assessments are finalized, with the exception of those in which the assessee’s position is meant to be accepted by the department, according to a ruling by the Madras High Court. The single justice bench Anitha Sumanth stated that the officer committed a grave error by proceeding […]

Madras HC's Order for M/s.Engineering Aids

Madras HC Declares Order Invalid Without Considering Assessee Response

In a recent instance, the High Court (HC) of Madras ruled that the ruling made in accordance with section 74 of the GST, 2017, without taking the assessee’s response into account, is invalid. Engineering aids, on 5/04/2022, the applicant questioned the impugned order issued under section 74 of the goods and services tax act 2017 […]

Madras HC's Order for M/s Annai Construction

Madras HC: Extra Time for Submitting Delayed Revocation of GST Registration

The Madras High Court (HC) gave time for additional submissions in response to the delay in the suit to revoke the GST registration. The writ petitioner-dealer/registrant qua GST registration has at least three remedies under the Goods and Services Tax Act, 2017 [‘GST Act’] and its accompanying Regulations, known as the ‘Goods and Services Tax […]

Madras HC's Order for M/s Tirupur Sree Annapoorna

Madras HC: Criminal Charges Will Be Applicable Just After Tax Evasion

“It is saddening to note that tax evasion has been mushrooming in our State / Country day-by-day, which is purely illegal, and such evasion includes hiding true income and portrayal of false income, not reporting cash flow, etc” In a recent decision, a Division Bench of the Madras High Court expressed its sadness about the […]

Madras HC's Order for Easwaran Brothers India Pvt. Ltd.

Madras HC: No Carry Forward of ITC Be Forced On the Dealer

Dealers cannot be forced to carry forward Input Tax Credit (ITC) from the current system to the Goods and Services Tax (GST) Regime if they opt to claim a refund instead, according to a recent ruling by a single bench of the Madras High Court. On behalf of the revenue, Amirta Dinakaran said that the […]

Madras High Court's Order for Tvl.Marimuthu Venkateshwaran

Madras HC: Major Relief to Taxpayer on GSTIN Cancellation for Non-Filing of Returns

The Madras High Court relieved the taxpayer, Tvl Marimuthu Venkateshwaran on cancellation of GST registration because of the non-filing of tax returns as of problems related to health. The writ petition furnished under Article 226 of the Constitution of India for issuance of a writ of Certiorarified Mandamus, asked for the records of the Assistant […]

Madras HC Order for Numinous Impex (I) Pvt. Ltd

Madras HC: Not Refusal of ITC Refund Even If Assessee Duty Drawback Claimed

The Madras High Court bench of Justice C. Sarvanan has held that the refund of input tax credit (ITC) could not refuse even the duty drawback that has been claimed by the taxpayer. The goods defined under Customs Heading No.8483-40-00 of the Customs Tariff Act 1975 have been exported by the petitioner and claimed the […]

No GST Refund of Fake ITC

Madras HC: No GST Refund of Fake ITC Amount in E-Credit Ledger

The Madras High Court bench of Justice C. Saravanan did not permit a refund of the amount relying on the taxpayer’s electronic cash ledger on the basis that there were some accusations with respect to the taxpayer to claim the bogus ITC (Input Tax Credit) in the electronic credit ledger on basis of the fake […]

Madras High Court Judgment for M/s. V.R.S. Traders

Madras HC Orders Dept for Issuing GST DRC-1 Notice U/S 74(1)

The Madras High Court has held that the DRC-01 notice beneath Section 74(1) of the CGST Act should be given prior to passing the assessment order. Justice R. Suresh Kumar remitted the case to the respondent/department for further consideration and directed the department to issue a DRC-01 notice to the petitioner and important orders would […]

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