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Tag: Madras HC

GST ArticleHigh Court

Assessee not liable to pay interest when GST amount deposited within prescribed time period but returns Form GSTR-3B were filed belatedly post due-date

byAdmin06/02/202406/02/2024

The Hon’ble Madras High Court in the case of M/s. Eicher Motor Ltd. v. Superintendent GST and Central Excise and Ors. [W.P. No. 16886 of 2023 dated January 23, 2024] set aside the order and recovery notice and allowed the…

GST ArticleHigh Court

Services for ‘agricultural produce’ by way of loading, unloading, packing, storage or warehousing are exempt from GST

byCA Bimal Jain06/02/202406/02/2024

The Hon’ble Madras High Court in the case of Naga Ltd. v. Puducherry Authority for Advance Ruling [Writ Petition No. 2851 of 2021 dated November 10, 2023] held that services rendered in relation to ‘agricultural produce’ by way of loading,…

Lawgics

Lawgics – Judgment No. 062

byNidhi Aggarwal03/02/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 062

Lawgics

Lawgics – Judgment No. 061

byNidhi Aggarwal02/02/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 061

GST ArticleHigh Court

Assessment Order liable to be set aside when Notice is not served physically

byCA Bimal Jain31/01/202431/01/2024

The Hon’ble Madras High Court in the case of Jak Communications (P.) Ltd. v. Deputy Commercial Tax Officer [W.P. No. 35453 of 2023 dated December 19, 2023] disposed the writ petition thereby setting aside the Assessment Order passed by the…

GST ArticleHigh Court

Classification of Services cannot be the subject matter of writ petition

byCA Bimal Jain28/01/202428/01/2024

The Hon’ble Madras High Court in the case of KPR Concrete Readymix v. State Tax Officer [Writ Petition Nos. 35949, 35953 of 2023 January 08, 2024] held that the dispute revolves around the classification of services, which does not fall…

Lawgics

Lawgics – Judgment No. 057

byNidhi Aggarwal26/01/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 057

GST in MediaMedia

Madras high court clarifies on gift voucher GST

byAdmin26/01/202407/08/2025

The Madras high court has provided clarity on the levy of GST against gift vouchers. In the case of Kalyan Jewellers, it modified a ruling given by the Appellate Authority for Advance Rulings (AAAR), which had been sought earlier by this entity.…

Lawgics

Lawgics – Judgment No. 056

byNidhi Aggarwal25/01/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 056

GST ArticleHigh Court

Payment of Interest can be made in installments

byCA Bimal Jain24/01/202424/01/2024

The Hon’ble Madras High Court in the case of Everyday Banking and Retail Assets v. Office of the Assistant Commissioner (ST) [Writ Petition No. 35372 OF 2023 January 03, 2024] held that the Petitioner asserts that all tax dues were…

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