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The Madras High Court recently granted permission to a company to submit a Statutory Appeal against an Assessment Order issued by the Assistant Commissioner (ST) (FAC), despite the expiration of the appeal’s time limit. This decision was made in light of the company’s inability to access the notice on the GST portal. Justice C Saravanan […]
The Hon’ble Madras High Court has set aside the order issued by the Adjudicating Authority in the case of M/s. Sri Renga Timbers v. The Assistant Commissioner (ST) (FAC) [W.P. No. 22854 of 2023, August 17, 2023]. The court affirmed that legally availed credit cannot be refused, even if there were errors committed twice in […]
Towards the petition that the Madras Tax Bar filed contesting the constitutional validity of sections 149 and 150 of the Finance Act of 2023, the Supreme Court has furnished the notice that asks for the substitute of sections 109 and 110 of the Central Goods and Services Tax Act of 2017. The specific areas under […]
An assessment order passed without affording a personal hearing under Section 75(4) of the Goods and Service Tax (GST) Act, 2017 has been dismissed by the Single Bench of the Kerala High Court. The current writ petition has been submitted by Julie Jose, who is subject to the Central Goods and Service Tax (CGST) and […]
GST Audit under Section 65 of the Central Goods and Service Tax (CGST) Act, 2017 cannot be conducted after business closure, and can be performed only on registered entities, Madras High Court in a ruling witnessed. The applicant, Tvl.Raja Stores is a partnership firm doing business in the name and style of Raja Stores, which […]
No credit notes were issued under section 34 of the Central Goods and Service Tax Act, 2017 at the time of returning the goods without obtaining them via the receiver, Madras High Court (HC) ruled. Under Section 34 of the CGST Act, 2017 Purpose of Credit Note / Debit Note is functional merely if the […]
The movement of the seized vehicle carrying diesel was done without a proper invoice and transport document, which was against the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act), and the Madras High Court ordered the payment of Rupees one lakh as security penalty. The applicant, M/s.Kumutham Agencies has contended the impugned proceedings of […]
In the matter of M/s. M.B.M. Steels vs. The Assistance Commissioner (ST), the Madras High Court stated that if the taxpayer received an inward supply from a non-existent taxpayer, the petitioner should be given an opportunity for a personal hearing before pursuing recovery action. The petitioner is a dealer of hardware and has a GST […]
For filing the explanation on the due queries that the Goods and Services Tax authorities have refused, a Single Bench of Madras High Court permitted an extension of 30 days to Exide Industries in a recent ruling. The bench of Justice P.B. Balaji, the impugned orders would not discuss the extension cause of time at […]
