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The Madras High Court in a ruling carried that the filed amount in excess of the admitted tax obligations can be adjusted against the pre-deposit need for a final hearing chance in Goods and Services Tax (GST) disputes. The applicant, Sri Murugan Typewriting Institute, is in teaching typewriting services and registered under the GST Act, […]
The Madras High Court in a ruling ordered a fresh hearing for the applicant as the Goods and Service Tax consultant unable to notify for the proceedings and had already filed 90% of the disputed tax amount. The applicant R.B Traders, has contested an order issued by the Deputy Commercial Tax Officer (Respondent 1) asking […]
The Hon’ble Madras High Court in the matter of Tvl. Senthil Hardwares vs. State Tax Officer, Pattukottai, the order where a GST SCN was furnished before the taxpayer vide FORM DRC-01 and reply furnished via the Assessee was accepted by the Department, but a specific part of demand was confirmed vide the Order concerning defect, […]
The Madras High Court in a significant verdict, carried the authority of the State Goods and Services Tax (GST) authorities to restrict the electronic credit ledger (ECL) of firms discovered incorrectly claiming GST input tax credit (ITC) until investigations are concluded. “This Court is of the considered view that the negative blocking is well within […]
It was cited by the Madras HC that the limitation period for contesting the assessment orders u/s 107 of the GST Act commences from the date of rejection of the rectification application filed u/s 161. The Bench of Justice K. Kumaresh Babu marked that “………the period of limitation for challenging the order of assessment shall […]
It was carried by the Madras High Court that recovery actions against the directors of a company cannot be created if the status of the taxpayer does not exist. The Division Bench of Justices Anita Sumanth and G. Arul Murugan noted that “while in the case of amalgamation, it is only the apparent and outer […]
The Madras High Court in a ruling established a 150% penalty levied u/s 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) for sales/purchases suppression despite removing speculative additions. The petitioner, Ruckmani Electricals, is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act). On 13.12.2000, an inspection […]
The Madras High Court has condoned the delay in a GST case that comprises of mismatch in Input Tax Credit ( ITC ) in GSTR 3B and GSTR 2A. On the foundation that the delay was beyond the condonable period, the appeal was rejected An order was contested by the appeal on July 12, 2024, […]
The cancellation of the GST registration of the applicant has been revoked by the Madras High Court, remarking that the applicant has furnished proof of timely submission of monthly returns. The court remarked that a procedural lapse via the department which was not able to consider the furnished evidence of filings before the issuance of […]
