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Tag: Madras HC

GST ArticleHigh Court

Director is not liable for payment of tax amount when it is not determinable that the Company is unable to pay the tax amount during liquidation proceedings

byCA Bimal Jain12/12/202312/12/2023

The Hon’ble Madras High Court in the case of K. Malathi v. State Tax Officer &Anr. [W.P.No.19728 of 2020 & 484 of 2021dated October 30, 2023] held that, Director is not liable for payment of tax amount when it is…

GST Article

GST DAILY – 141

byCA Pradeep Modi09/12/202309/12/2023

Appellate Authority should entertain the appeal of an uneducated assessee without insisting upon the limitation aspect

Lawgics

Lawgics – Judgment No. 022

byNidhi Aggarwal02/12/202302/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 022

Lawgics

Lawgics – Judgment No. 021

byNidhi Aggarwal29/11/202302/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 021

GST ArticleHigh Court

No Recovery proceedings can be initiated until Investigation is completed

byCA Bimal Jain27/11/202327/11/2023

The Hon’ble Madras High Court in the case of M/s. Shewil Trading Company v. The Commissioner of Commercial Taxes & Ors. [W.P. No. 26493 of 2022 dated November 02, 2023] directed the Cyber Crime Cell Inspector to complete the investigation…

GST ArticleHigh Court

GST Council Can Recommend Rates, But Can’t Determine Classification: High Court Allows Petition Challenging Flavoured Milk Classification

byCA Bimal Jain17/11/202317/11/2023

The Hon’ble Madras High Court in the case of M/s. Parle Agro Private Limited v. Union of India & Ors. [W.P. No. 16608 & 16613 of 2020 dated October 31, 2023] allowed the Writ Petition and held that the Flavoured…

GST in Media

Madras HC sets aside Tamil Nadu govt’s ban on online rummy, poker; firms welcome move

byAdmin12/11/202312/11/2023

India’s real-money gaming industry associations have welcomed Madras High Court’s verdict that restricts Tamil Nadu’s recent online gambling law to only “games of chance”. On November 9, the Madras High Court refused to entirely strike down the Tamil Nadu Prohibition…

GST ArticleHigh Court

Reply filed by Assessee be taken into consideration while passing Impugned Order

byCA Bimal Jain12/11/202312/11/2023

The Hon’ble Madras High Court in the case of M/s. Chennai Silks v. The Assistant Commissioner, Tirupur[W.P. No. 29095 of 2023 dated October 12, 2023] allowed the Writ Petition and held that the Revenue Department has erred in passing the…

Lawgics

Lawgics – Judgment No. 009

byNidhi Aggarwal08/11/202302/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 009

GST ArticleHigh Court

No recovery to be effected based on difference in GSTR-1 and GSTR-3B without complying with Rule 88C of the CGST Rules

byCA Bimal Jain08/11/202308/11/2023

The Madras High Court in the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai [WP No. 28092 of 2023 dated September 25, 2023] allowed the writ petition and held that, no recovery can be effected directly…

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