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Search results for: Madras High Court

Madras HC's Order In Case of Tvl.Evershine Industries vs The Assistant Commissioner

Madras HC Quashes GST Orders Issued U/S 73 and 74 Without Proper Hearing on 10% Pre-Deposit Instead of 25%

GST ( Goods and Services Tax ) orders have been set aside by the Madras High Court, which was issued under Sections 73 and 74 of the GST Act without furnishing a proper hearing opportunity on a 10% pre-deposit instead of the mandatory deposit of 25%. Tvl. Evershine Industries, the applicant, has cancelled its GST […]

Madras HC's Order in The Case of M/s.Tamilnadu State Transport Corporation (Villupuram) Limited vs The Additional Commissioner of Central Tax Office of the Commissioner of GST

Madras HC: No Interest on GST Due if Paid to Cash Ledger, Even with Late GSTR-3B

The Madras High Court has ruled that the interest on delayed GST payments shall be calculated based on the date the tax amount is deposited, even if the actual debit occurs later during the filing of the GSTR-3B form. The interest amount shall not be credited to the electronic cash ledger. The imposition of interest […]

SC's Order In Case of Kundan Singh Vs Superintendent of CGST and Central Excise

Supreme Court Criticises Misuse of Conditional Bail Undertakings After GST Fraud

The Apex Court expressed disapproval of the practice wherein parties obtain anticipatory or regular bail orders from courts after voluntarily proposing to deposit certain amounts, but later renege on their statements and approach higher courts, claiming that the condition imposed while granting bail was onerous or that the counsel concerned lacked the authority to make […]

Madras HC's Order In Case of M/s. Pioneer Products vs The State Tax Officer (FAC)

Madras HC: Reminder Notice Mandatory Before Ex-Parte GST Order U/S 169

The tax authority should send at least one reminder notice via Registered Post Acknowledgement Due (RPAD) or any other valid mode as specified u/s 169 of the GST (Goods and Services Tax ) Act, the Madras High Court ruled before passing an ex-parte order. Justice Krishnan Ramasamy, on June 11, 2025, furnished the ruling quashed […]

Madras HC's Order in Case of Volvo Auto India Private Limited vs. Union of India & Ors

Madras HC Declares GST Extension Notifications Under Section 168A Unconstitutional

The extension GST notification issued under Section 168A of the CGST Act, 2017, which extended the time limit for adjudication, has been quashed by the Madras High Court. The bench of Justice Mohammed Shaffiq ruled that the Notification No. 09/2023 has specified poor in law since its issuance was not occasioned via a force majeure […]

Madras HC's Order in the Case of Tvl.Metro Computers vs. The Deputy State Tax Officer

Madras HC: Tax Officers Must Apply Sense, Not Treat GST Notice Service as Formality

Tax officers should not serve GST notices merely as a formality, especially when taxpayers fail to respond to electronic communications, the Madras High Court observed. The bench said that “No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that […]

Madras HC's Order in The Case of M/s.Tuskers Associates vs The State Tax Officer

Madras HC Allows 15% Pre-deposit for Late GST Appeal on Non-Reflection of Credit Note, ITC Reversal in GSTR-2A

The Madras High Court dismissed a plea by M/s. Tuskers Associates, a Chennai-based partnership firm, but allowing them to appeal a GST assessment order with a 15% pre-deposit of the disputed tax. The case is related to the notice that was furnished dated August 29, 2024, by a tax official from the Velachery Assessment Circle. […]

Madras HC's Order in The Case of Tvl. Sri Mathuru Eswarar Traders vs. The Deputy State Tax Officer

Madras HC: GST Notice Must Be Properly Served via RPAD If No Response on Portal

The Madras High Court ruled that Goods and Services Tax notices must be served precisely. The court also stated that if no response is received to a notice uploaded on the GST portal, the notice must be issued via Registered Post with Acknowledgement Due (RPAD). The applicant, Tvl. Sri Mathuru Eswarar Traders, a commission agent […]

Madras HC's Order In Case of Tvl.Sri Sai Company vs State Tax Officer

GST SCN Valid Even If Verification Report Is Unshared, Madras HC Orders Dept to Furnish Report

While refusing to quash the Show Cause Notice (SCN), the Madras High Court directed the Goods and Services Tax (GST) department to provide a copy of the verification report that formed the basis of the notice. The validity of the SCNs dated 26.03.2025 is being contested by the applicant, a sole proprietor of Tvl. Sri […]

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