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In the case of Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 170 of 2024 dated February 01, 2024], the Hon’ble Madras High Court ruled that the Assessing Officer should acknowledge the pertinent elements before passing any order. Thus, the case was remanded back to the Assessing Officer. Facts About Global Calcium […]
A Single Bench of the Madras High Court has suppressed the rejection of a Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) availed on the grounds of non-inclusion of the same in GST Return – GSTR-3B. By claiming that nil returns were incorrectly and inadvertently filed in the GSTR-3B returns, […]
The Hon’ble Madras High Court in the case of K.S. Janarthanam v. Deputy State Tax Officer [W.P. No. 1848 of 2024 on January 31, 2024] disposed of the writ petition, hence holding that, a 100 per cent penalty could not get levied if an SCN is issued under Section 73 of Tamil Nadu Goods and […]
The Madras High Court directed the Goods and Services Tax Appellate Authority to regard a GST petition on merits, following the appellant’s illness, which resulted in a delay of 144 days, beyond the condonable delay of 120 days. The petitioner contested the order insofar as the levy of penalty and interest under Section 73(9) and […]
If an enrolled dealer availed for any advantage under Section 19 of the TNVAT Act 2006 then he needed to comply with the norms mentioned in the stated section, Madras High Court ruled. The applicant did not deliver the original tax invoice from a registered dealer, and thus, he is unable to complain that the […]
The bunching of the show cause notice ( SCN ) is against the spirit of provisions of Section 73 of the Central Goods and Service Tax Act, 2017 ( CGST Act ), the Madras High Court recently observed. On behalf of the petitioner N.L.Rajah Senior Counsel appearing presented that the first grievance of the applicant […]
During remanding the matter the Madras High Court ruled that the refund claim needed to be examined and determined established on the documents related to the claiming of the ITC and the export of the product on zero-rated grounds. The petitioner has incurred the GST refund claims on time and cannot be faulted for the […]
In the case involving M/s. Eicher Motors Limited versus the Superintendent of GST and Central Excise, the Madras High Court has ruled that no interest should be imposed if the Goods and Services Tax (GST) is deposited within the stipulated due date, even if the GSTR-3B filing is delayed. The petitioner, a well-known manufacturer specializing […]
The Madras High Court has ruled that a claim for an Integrated Goods and Services Tax (IGST) refund must be submitted within two years from the relevant date, computed from the export date of the goods through any mode. Justice Senthilkumar Ramamoorthy’s bench noted that the refund claim in question pertains to exports conducted between […]
