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Search results for: madras hc

Business Income from Rental Properties in an Industrial Park / SEZ

Madras HC: Income from Rental Properties in an Industrial Park / SEZ is Business Income

The income which comes through the tenant by providing it on rent with facilities in the industrial park or SEZ has to be called as the business income of the property owner said Madras High Court while holding the order for the tribunal. The problem was raised for the case or the fact, the Income […]

Transitional Credit Under GST is Mandatory

Madras HC has Held that Time Limit Under GST Transactional Credit, Mandatory

The High Court of Madras has held that the time limit under GST Transactional Credit is not a directory but mandatory. This ruling is the opposite of that issued by Bombay HC, which the Supreme Court has ut under stay. Transactional credit is the credit collected from central excise and service tax (the older indirect […]

No Interest on GST ITC

Madras HC: No Interest on GST ITC But Delayed GST Payments

The Madras High Court, while permitting the Writ Petition, has stated that the GST Department could be demanded interest only on the cash component of the tax remitted with delay, but not on ITC available. The judgment was passed by Dr. Justice Anita Sumanth, bench member, regarding the case between M/s. Refex Industries Limited Vs. […]

Madras HC's Order In Case of Jupiter & Co. Versus Deputy State Tax Officer

Madras High Court: An Unreasonable GST Decision Can’t be Upheld

The Madras High Court in a ruling addressed the problem of the rejection of the response of the assesses in the GST proceedings. The case of Jupiter & Co. versus the Deputy State Tax Officer emphasized differences in how tax authorities regulated the explanations of the applicant under the Tamil Nadu Value Added Tax Act, […]

Madras HC's Order In the Case of Munusamy Nagabushanam Vs Deputy Commercial Tax Officer

Madras High Court Sets Aside GST Assessment Order Issued to Deceased Person

High Court of Madras in an updated GST judgment, the problem of assessment orders issued before the deceased person was addressed. The matter engaged Munusamy Nagabushanam who was represented by his legal heir, Nethaji Nagabushanam. ​ The same blog will examine the essential attributes of the judgment and discuss its implications concerning Goods and Services […]

Madras HC's Order In Case of Annalakshmi Stores Vs Deputy State Tax Officer

Madras High Court Quashes GST Order Issued U/S 63 Due to Lack of Opportunity to Respond

The Madras High Court has set aside assessment orders issued u/s 63 of the Goods and Services Tax ( GST ) Act, 2017, and the cases were remanded for reconsideration. The writ petitions contested the orders enacted via the Deputy State Tax Officer and the Deputy Commercial Tax Officer of Mettur Circle. Annalakshmi Stores, the […]

Delhi HC's Order In Case of GE Capital Us Holdings Inc Vs DCIT

Non-payment Due to Uncertain Legal Position Doesn’t Come Under Misreporting: Delhi HC Cancels Tax Penalty U/S 270A

During quashing an SCN issued via the department for initiation of penalty proceedings under section 270A in a vague manner, a categorical finding of ‘misreporting/ under-reporting’ is essential for the levy of penalty under section 270A, Delhi HC ruled. An order dismissing immunity asserted via taxpayer u/s 270AA and dropping the penalty proceedings under section […]

An Analysis of Condonation of Delay in GST with HC Cases

Notable HC Cases on Condonation of Delay in GST Appeals

The blog discusses the legal elements for the condonation of the delay in the petition of GST, examining the related case laws and furnishing a complete technical discussion on the case. GST tax litigators are under pressure to furnish their appeals to the first appellate authority. It is expected that distinct appeals shall be filed […]

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