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A.H. Enterprises Vs Deputy Commercial Tax Officer (Madras High Court) The Madras High Court in a significant judgment, in the case of A.H. Enterprises vs. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024], highlighted the mandatory need to furnish a personal hearing under Section 75 of the Tamil Nadu […]
The Madras High Court has nullified the decision to revoke the Goods and Service Tax registration without affording the petitioner an opportunity for a hearing. The court has instructed the respondents to issue a new show cause notice under the law within a three-week timeframe. The petitioner, Mr. V S K Traders & Services, contested […]
In the scrutiny of a loan transaction between two entities, where the borrower’s liability decreased in the accounts by the amount paid to settle the assessee’s obligation, the Madras High Court determined that this transaction seems to comply with the law. The court explicitly stated that the penalty under Section 271E of the Income Tax […]
The Madras High Court has directed the reinstatement of Goods and Service Tax (GST) registrations that were previously cancelled due to non-payment of tax. However, revival is contingent upon clearing any outstanding tax dues. M/S Smt Ready Mix Concrete, the petitioner in this case, contested the actions of the 1st respondent. They aimed to invalidate […]
The Madras High Court in the case of Rekha.S Vs. The Assistant Commissioner suppressed the GST assessment order passed against the dead person. Challenging the impugned order on 01.03.2023 this writ petition has been filed which has been passed by the respondent. The pertinent Council furnishes that beneath such possibilities, GST DRC-01A dated 06.07.2022 and […]
The recent ruling by the Madras High Court states that the director isn’t responsible for paying GST if it’s unclear whether the company can settle the dues during liquidation proceedings. During an inspection at SKMPL’s factory, State GST Officers seized documents leading to a show cause notice issued under Section 74 of the CGST & […]
The initiated reassessment has been quashed by the Madras High Court beyond 4 years on the disclosures of the sale of agricultural land in the income return at the time of the scrutiny assessment. The applicant’s case, Mr. S. Uttam Chand was that the present notice provided under section 147 of the Income Tax Act […]
The Madras High Court ruled that the two-year limitation for filing the GST refund application is a directory and not obligatory. The Justice Krishnan Ramasamy bench noted that Section 54(1) of the CGST Act allows applicants to submit their applications within two years from the relevant date, suggesting it as an option rather than a […]
The Madras High Court has ruled that Section 80P(2)(d) of the Income Tax Act does not apply to interest received from investments done in a cooperative bank. The court, in its decision to repeal the reassessment proceedings, relied on a previous decision given by a division bench in the case of Salem Agricultural Producers Co-operative […]
