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 ..
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.
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
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
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..
The Hon’ble Madras High Court in M/s. Fathima Traders quashed the orders passed by the Adjudicating Authority denying ITC to the Assessee solely on the ground that the supplier’s GST registration had been cancelled
The Hon’ble Madras High Court (Madurai Bench) in Tvl. Manickavasagam S. set aside the assessment order passed under Section 74 of the TNGST Act pertaining to levy of GST on seigniorage fees
The Hon’ble Madras High Court in P. Baskaran set aside the order imposing interest and penalty u/s 74 of CGST Act and remanded the matter for fresh consideration on the applicability of Section 74
The Hon’ble Madras High Court in M/s. Akal Trade Links quashed the order passed by the Assistant Commissioner (ST) confirming the demand on the ground of wrongful availment of ITC
The Hon’ble Madras High Court in M/s Noordeen Enterprises dismissed the writ petitions challenging the order-in-original assessing tax liability on the ground of fraudulent availment of ITC …
