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Tag: Madras HC

GST ArticleHigh Court

Petitioner can avail efficacious remedy to file Appeal if writ petition is dismissed

byCA Bimal Jain10/01/202410/01/2024

The Hon’ble Madras High Court in M&Arun Tex v. State Tax Officer [W.P. Nos. 18348 and 18353 of 2020 & Oths. dated October 30, 2023] dismissed the writ petition because in the present case, the Input Tax Credit (“the ITC”)…

GST ArticleHigh Court

Revenue Department is required to de-freeze the bank account once the required amount for filing has been deposited by the Appellant

byCA Bimal Jain08/01/202408/01/2024

The Hon’ble Madras High Court in the case of Jey Tech Moulds Dies vs Deputy Commissioner (GST) [W.P. No. 33523 of 2023 dated November 30, 2023] directed the Revenue Department to de-freeze the bank account of the Appellant, thereby holding…

Lawgics

Lawgics – Judgment No. 044

byNidhi Aggarwal08/01/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 044

Lawgics

Lawgics – Judgment No. 043

byNidhi Aggarwal08/01/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 043

GST ArticleHigh Court

Revenue Authority directed to Expedite the disposal of Rectification Application filed by Registered Person under GST

byCA Bimal Jain07/01/202407/01/2024

The Hon’ble Madras High Court in the case of M. Venkataraj vs Assistant Commissioner (ST) [W.P. No. 18949 of 2023 dated November 8, 2023] directed the Revenue Department to dispose of the rectification application filed by the Petitioner within the…

Lawgics

Lawgics – Judgment No. 034

byNidhi Aggarwal27/12/202302/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 034

GST ArticleHigh Court

Taxpayer entitled to refund under Inverted Duty Structure when tax on input erroneously charged by the Supplier at higher rate

byCA Bimal Jain22/12/202322/12/2023

The Hon’ble Madras High Court in The Commercial Tax Officer v. M/s Suzlon Energy Limited and Others, [W.P. No. 10852 & 10855 of 2021 dated November 16, 2023]  dismissed the Writ Petition filed by the Department and reaffirmed the order of…

Lawgics

Lawgics – Judgment No. 029

byNidhi Aggarwal22/12/202302/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 029

GST ArticleHigh Court

Revenue Department has no power to re-adjudicate or re-quantify Refund Order

byCA Bimal Jain16/12/202316/12/2023

The Hon’ble Madras High Court in the case of GET and D India Limited v. Deputy Commissioner (ST) [W.P. No. 2460 & 3674 of 2023 dated November 16, 2023] directed the Revenue Department to refund the amount of tax as per…

GST ArticleHigh Court

Order liable to be set aside due to technical issues in GST Portal

byCA Bimal Jain13/12/202313/12/2023

The Hon’ble Madras High Court in the case of East Coast Constructions and Industries Ltd. v. Assistant Commissioner [W.P. No. 26457 of 2023 dated September 11, 2023] allowed the writ petition by setting aside the Impugned Order and remanded back…

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