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Tag: Madras HC

GST ArticleHigh Court

Providing an Opportunity for a Personal Hearing is mandatory before issuing of Order

byCA Bimal Jain22/01/202422/01/2024

The Hon’ble Madras High Court in the case of the A.H. Enterprises v. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024] held that it is mandatory to provide the personal hearing under Section 75…

GST ArticleHigh Court

Writ Petition not maintainable when proceedings dependent upon adequacy of evidence

byCA Bimal Jain18/01/202418/01/2024

The Hon’ble Madras High Court in Malar International v. Deputy State Tax Officer-I [WP No. 198 of 2024 dated January 5, 2024] dismissed the writ petition as the disputes pertaining to adequacy of evidence cannot be addressed in proceedings under Article…

GST ArticleHigh Court

Lack of knowledge of proceedings initiated against Assessee due to the death of persons having access to the communication is a valid ground for filing Appeal without insisting upon limitation

byCA Bimal Jain18/01/202418/01/2024

The Hon’ble High Court of Madras in the case of Samadhu Medicals vs Deputy State Tax Officer [W.P No. 35228 of 2023 dated December 18, 2023] disposed of the writ petition thereby directing the Revenue Department to hear the appeal…

GST ArticleHigh Court

Order liable to be set aside when no reasonable opportunity to submit reply is provided to Assessee after issuance of SCN

byCA Bimal Jain17/01/202417/01/2024

The Hon’ble Madras High Court in Brakes India (P.) Ltd. v. Assistant Commissioner (ST) [W.P. No. 36439 of 2023 dated January 3, 2024] allowed the writ petition, thereby setting aside the Impugned Order in case where no reasonable opportunity is provided…

Lawgics

Lawgics – Judgment No. 050

byNidhi Aggarwal17/01/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 050

GST ArticleHigh Court

Appeal can be filed if the Authority acknowledged that key personnel responsible for compliance has died

byCA Bimal Jain14/01/202414/01/2024

The Hon’ble Madras High Court in the case of the Samadhu Medical v. Deputy Tax Officer [Writ Petition NO. 35228 OF 2023 DECEMBER  18, 2023] held that the dispute arising from GSTR-3B and GSTR-2A mismatch particularly due to the key…

GST ArticleHigh Court

Assessee is not entitled to avail the remedy under writ petition when detailed order is passed by the Revenue Department

byCA Bimal Jain14/01/202414/01/2024

The Hon’ble Madras High Court in the case of Peter Tyres v. Assistant Commissioner of CGST & Excise [Writ Petition No. 73 of 2024 dated January 5, 2024] dismissed the writ petition as the Hon’ble High Court is not inclined…

GST ArticleHigh Court

GST Assessment Notice/Order cannot be passed against the Deceased Person

byCA Bimal Jain12/01/202412/01/2024

The Hon’ble Madras High Court in this granted relief to the legal heirs of the Deceased by setting aside the GST Assessment Order issued against the Deceased on the ground that the Order came to be passed against the dead person, which is non-est in law.

GST ArticleHigh Court

Proceedings are to be re-adjudicated when no detailed order is uploaded by Revenue Department

byCA Bimal Jain11/01/202411/01/2024

The Hon’ble Madras High Court in this set aside the Impugned Summary Order as no detailed order was uploaded on the portal and remitted back the matter for re-adjudication.

GST ArticleHigh Court

ITC cannot be denied when FORM GSTR-2 was not notified

byCA Bimal Jain10/01/202410/01/2024

The Hon’ble Madras High Court in the case of Tvl. Kavin HP Gas Gramin Vitrak v. The Commissioner of Commercial Taxes & Ors. [W.M.P. (MD) Nos. 6764 and 6765 of 2023 dated November 24, 2023] held that the Respondents without…

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