Madras HC – Inzi Controls India Limited vs JC (ST) Appeals
Whether the classification should be merely based on the textual entry under Heading 8421 or whether the ‘sole or principal use test’ should be applied?
Tag: Madras HC
Currency seized during investigation as evidence of Hawala transactions is a ‘thing’ under Section 110(3) of the Customs Act and not ‘goods’ – Six-month time limit for issuance of SCN inapplicable
The Hon’ble Madras High Court (Division Bench) in Principal Commissioner of Customs set aside the order of the Learned Single Judge directing return of the seized currency and held that Indian currency seized during the investigation of fraudulent claims under the Amnesty Scheme of the Directorate General of Foreign Trade (“DGFT”), where such currency constituted evidence of Hawala transactions and illegal gratification, is liable to be treated as a “thing” under Section 110(3) of the Customs Act, 1962
Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
The Hon’ble Madras High Court in Scals Enterprises upheld the rejection of the rectification application filed under Section 161 of the CGST Act insofar as it pertained to under-declaration of ineligible ITC
Prima facie satisfaction and not conclusive proof of fraud is sufficient to invoke Section 74 of the CGST Act
The Hon’ble Madras High Court in Fastenex Private Limited & Ors. while deciding a batch of nearly 250 writ petitions challenging proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017
Partners of a Partnership Firm are personally liable for GST dues of the Firm and bank account of an erstwhile partner can be attached for recovery
The Hon’ble Madras High Court in the case of M/s. VRAA and Co. dismissed the writ petition filed by a partnership firm challenging the attachment of the bank account of its erstwhile partner, holding that the Assistant Commissioner is duly empowered to issue a communication..
Disparity between seigniorage fee paid and supply value declared in GSTR-1 justifies invocation of extended period of limitation under Section 74 of the CGST Act
The Hon’ble Madras High Court in KPR Enterprises dismissed the writ petitions challenging the assessment orders passed under Section 74 of the TNGST Act and held that where the assessee has paid a huge amount ..
Ratification is no substitute for recommendation – Notifications travelling beyond GST Council recommendations are ultra vires
The Hon’ble Madras High Court (Madurai Bench) in M/s. Guru and Co. ruled that Central Government cannot travel beyond the recommendations of the GST Council, and that the GST Council, whose power under Article 279A of the Constitution of India is only to make recommendations, does not possess any power to ratify Notifications already issued by the Government.
ITC Cannot Be Denied Solely on the Ground that the Supplier was Subsequently Declared Non-Existent, Without Examining the Documentary Evidence Furnished by the Assessee
The Hon’ble Madras High Court in the case of Clear Secured Service Private Limited held that the Revenue Department cannot confirm a tax proposal denying ITC solely on the ground that the supplier was subsequently declared non-existent
Fresh GST Proceedings Can Be Initiated Against Legal Heirs of a Deceased Proprietor, Even Where No Notice Was Issued During His Lifetime
The Hon’ble Madras High Court in the case of V. Damayanti dismissed the writ petition filed by the legal heir of the deceased proprietor and upheld the demand initiated under Section 74 of the Central Goods and Services Tax Act, 2017
Assessment Order Passed Against a Deceased Assessee is Unsustainable in Law
The Hon’ble Madras High Court in the case of Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta quashed the ex-parte assessment order passed against the deceased assessee and held that the said order is unsustainable in law..