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Search results for: TNGST

Madras HC's Order In Case of A K M Balu vs. the Assistant Commissioner

Authority Must Review the Correctness of GST Returns Before Action U/S 73: Madras HC Quashes Order

The Madras High Court held that the Goods and Services Tax ( GST ) Department must verify the correctness of tax returns before prompting action u/s 73 of the Tamil Nadu Goods and Services Tax ( TNGST ) Act, 2017. Therefore, the court set aside the demand order. A writ petition has been filed by […]

Madras HC's Order In The Case of Helmet House V/s The Deputy State Tax Officer-1

Amendment in GST Section 62(2), the Madras HC Forgives GSTR 3B Return Filing Delay

The Madras High Court in a ruling condoned the delay in GSTR-3B filing via the applicant, directing the amendment to section 62(2) of the Goods and Services Tax (GST) Act. Therefore the issued assessment order u/s 62(1) has been withdrawn by the court. The applicant, Helmet House filed the GSTR-1 return dated 25th March 2023, […]

Delhi HC's Order In Case of M/S Saraswati Trading Company Vs Union Of India

GSTIN Cancellation Doesn’t Prevent the Dept. from Initiating Proceedings or Recovering Taxes

Delhi High Court in a ruling held that the cancellation of a GST registration does not avert the tax department from commencing proceedings or recovering outstanding tax dues. The applicant Saraswati Trading Company filed a petition via its proprietor Rakesh represented by Advocate Vineet Bhatia asking to provide the precise writ to the respondent union […]

Orissa HC's Order In Case of M/s. Atulya Minerals Vs Commissioner of State Tax

Commissioner Has the Right to Block GST ITC Under Rule 80A: Orissa HC Sets Aside Petition

The writ petition has been rejected by the Orissa High Court contesting the jurisdiction ruling that the Deputy commissioner can block Input Tax Credit ( ITC ) under Rule 86A of Orissa GST ( Goods and Services Tax ) Rules, 2017. The applicant, Atulya Minerals, aimed to quash the letters issued by the Deputy Commissioner […]

Madras HC's Order in Case of M/s.Ohm Sakthi Blue Metals vs. the Superintendent of GST & Central Excise

Madras HC Allows One-Day GSTR-3B Filing Delay and Dismisses ITC Reversal GST Notice

The Madras High Court has forgiven a one-day delay in filing the 3B return form and set aside the ITC reversal notice issued via the Goods and Services Tax (GST) department. It was noted by the court that the one-day delay required consideration. The bench of Justice Krishnan Ramasamy discovered that the applicant’s delay was […]

Madras HC’s Order in Case of Tvl.Jeyaprakash Vs. The Deputy State Tax Officer-2

Madras HC Allows Contestation of Three Missed GST Personal Hearing Notices with 10% ECR Pre-deposit

When the GST ( Goods and Services Tax ) personal hearing notice was not noticed 3 times, the Madras High Court granted a chance to challenge a 10% pre-deposit from the Electronic Cash Register ( ECR ). The taxpayer, a small-time operator, lost to notice the show cause notices ( ASMT 10 dated 17.10.2022, DRC […]

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 […]

Madras HC's Order In Case of Nagoorar Enterprises Vs State Tax Officer

Madras HC Cancels GST Order Demanding Pre-deposit of ₹2 Lakh for Returns Not Filed During Covid

The Madras High Court in a ruling, set aside the demand order on Rs. 2 lakhs pre-deposit condition. The court witnessed that GST (Goods and Services Tax) returns were not filed and the taxes were not filed at the time of the COVID period due to numerous reasons. The applicant, Nagoorar Enterprises claimed that he […]

TN GST AAR's Order for Arthanarisamy Senthil Maharaj

Tamil Nadu AAR: ITC is Not Allowable for Rotary Car Parking Systems Under GST

Input tax credit (ITC) is not permissible on rotary car parking systems, the Tamil Nadu Authority of Advance Ruling (AAR) held. The bench of D. Jayapriya and A. Valli noted that the Rotary car parking system is an infrastructure to cater to the requirement for greater urban density and compactness in cities and to make […]

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