GST DAILY – 499 : Assessee to be allowed to make pre-deposit amount inadvertently not deposited at time of filing appeal: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Arun Traders V/s Union of India, decided on 8-4-2025
Tag: Madras HC
GST DAILY – 488 : Final demand cannot exceed the amount specified in the SCN as per Section 75(7): HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Glo Shipping Logistics Pvt. Ltd. V/s State Tax Officer, decided on 26-3-2025
GST DAILY – 484 : Benefit of rectification of clerical errors in return should be allowed despite limitation in portal software: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Principal Chief Commissioner of GST and Central Excise V/s Deepa Traders, decided on 1-4-2025
GST DAILY – 481 : Order to be set aside due to lack of hearing opportunity to assessee: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Metal Smith India Pvt. Ltd. V/s Assistant Commissioner (ST)
Neeyamo Enterprise Solutions Pvt. Ltd. vs. CTO (Madurai)
The author would like share his inference drawn on Case: Neeyamo Enterprise Solutions Pvt. Ltd. vs. CTO (Madurai), Madras High Court (Madurai Bench) – Order dated 11.11.2025 (W.P.(MD) Nos. 30453 to 30458 of 2024). This represents Section 74 of CGST Act dealing with non-payment/ short payment due to fraud, willful misstatement, suppression.
GST DAILY – 474 : Refund directed with interest as administrative circulars cannot prevail over statutory rules: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Carbolase Technologies V/s Assistant Commissioner of Customs, Tuticorin, decided on 21-2-2025
GST DAILY – 473 : Department was directed to process refund as circular can’t restrict GST refund for exporters claiming higher duty drawback: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Avian International V/s Assistant Commissioner of Customs, Tuticorin
Tax liability under Section 79 sustains where services were rendered but payment was not received
The Hon’ble Madras High Court in Sudhan VFX quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating authorities under Section 79 of the TNGST Act.
GST DAILY – 460 : Matter to be remanded as levy of Interest and penalty unjustified where unutilized ITC was reversed: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASEOF Fairmacs ShipstoresPvt. Ltd. V/s Deputy Commissioner (ST)
GST DAILY – 447 : Order to be set aside as SCN & order were only uploaded on GST portal and not served through any other means: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF T.B. Sabrish V/s Assistant Commissioner (ST), decided on 20-12-2024