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Search results for: madras hc

Madras HC’s Order for Luminous Power Technologies Private Limited

Madras HC: No GST Credit Notes Issued for Goods Returned Without Being Received by Recipient

No credit notes were issued under section 34 of the Central Goods and Service Tax Act, 2017 at the time of returning the goods without obtaining them via the receiver, Madras High Court (HC) ruled. Under Section 34 of the CGST Act, 2017 Purpose of Credit Note / Debit Note is functional merely if the […]

Madras High Court's Order for M/s.Kumutham Agencies

Madras HC: 1 Lakh Penalty as Vehicle Carrying Diesel Without Invoices & Transport Records

The movement of the seized vehicle carrying diesel was done without a proper invoice and transport document, which was against the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act), and the Madras High Court ordered the payment of Rupees one lakh as security penalty. The applicant, M/s.Kumutham Agencies has contended the impugned proceedings of […]

Madras High Court's Order for M/s. M.B.M. Steels

Madras HC: Non-Existing Suppliers Can’t be Verified for GST Demand Without Giving Them a Chance to be Heard

In the matter of M/s. M.B.M. Steels vs. The Assistance Commissioner (ST), the Madras High Court stated that if the taxpayer received an inward supply from a non-existent taxpayer, the petitioner should be given an opportunity for a personal hearing before pursuing recovery action. The petitioner is a dealer of hardware and has a GST […]

Madras High Court's order for Exide Industries Limited

Madras HC Grants 30 Days to Exide Industries for Filing Proof on Queries, Asked by GST SCN

For filing the explanation on the due queries that the Goods and Services Tax authorities have refused, a Single Bench of Madras High Court permitted an extension of 30 days to Exide Industries in a recent ruling. The bench of Justice P.B. Balaji, the impugned orders would not discuss the extension cause of time at […]

Madras HC's Order for Haresh Kumar

Madras HC Orders Goods’ Buyer to Deposit 200% Penalty for Illegal GST ITC

A single bench of Justice C. Saravanan of Madras High Court ordered the purchaser to create a pre-deposit of 200% of the maximum fine or a replacement furnish Bank Guarantee in terms of Section 129(c) of the respective Goods and Services Tax ratification and the Rules made under that. After furnishing Bank Guarantee for the […]

Madras HC's Order for Sundaresan Suresh Kumar

Madras HC Removes GST Assessment as Short Time Was Given to Assessee to Reply SCN

The Madras High Court has rejected the assessment since the assessee was given only 13 hours to respond to the show-cause notice. The bench of Justice M. Dhandapani instructed that the department must reevaluate the matter afresh, after giving the petitioner an option, to issue any necessary directives within a four-week timeframe. The petitioner received […]

Madras HC'S Order for EPMS Property Services Private Limited

GST: Madras HC Quashes Order Departed Under Violation of Natural Justice

Under the Goods and services tax act 2017, the Madras High Court set aside the passed assessment order which was a breach of the natural justice principle. EPMs Property Services Private Limited, the applicant has challenged the assessment orders which was passed beneath the provisions of the Tamil Nadu Goods and Services Taxes Act, 2017, […]

Madras HC Believes in GST ITC Solution

Madras HC: GST ITC Needs Immediate Solution Benefitting Govt Twice

The Madras High Court stated that it cannot expect certain conditions to fall under the Goods and Services Tax Law. Particularly, what to expect if the input tax credit to the buyer is disapproved by the government for the reason that the GST has not been paid by the seller but then recovers the tax […]

Madras HC's Order for Deepa Traders

Madras HC: GST ITC Reporting Errors Are Not Made Intentionally, Allows Modification Process

The Madras High Court has ruled that mistakes are not done deliberately or with any intention. The modification, as a matter of fact, would allow relevant reporting of the ITC and turnover. This will permit the claims to be presented accurately by the applicant. The single bench of Justice Anita Sumanth has learned that the […]

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