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Tag: Madras HC

GST ArticleHigh Court

GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

byCA Bimal Jain31/12/202231/12/2022

The Hon’ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of…

GST ArticleHigh Court

Self-assessment of tax liability during Audit before June 30, 2019 can be consider as ‘Quantification’ under SVLDR Scheme, 2019

byCA Bimal Jain18/12/202218/12/2022

The Hon’ble Madras High Court (“the High Court”) in the case of M/s. Win Power Engineering Pvt. Ltd. v. The…

GST ArticleHigh Court

Chartered Accountants cannot be held guilty under PMLA merely on the ground of issuance of certificate in favour of accused

byCA Bimal Jain08/12/202208/12/2022

The Hon’ble Madras High Court (“the High Court”) in the case of Murali Krishna Chakrala Vs. The Deputy Director, Directorate…

High Court

Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error

byCA Bimal Jain25/11/202225/11/2022

The Hon’ble Madras High Court in the case of Abi Egg Traders v. Assistant Commissioner, Salem II Division, O/o The…

GST ArticleHigh Court

Electronic filing of the reply of SCN is not mandatory in Form GST-DRC-06

byCA Bimal Jain26/10/202226/10/2022

The Hon’ble Madras High Court in Asia (Chennai) Engineering v. Assistant Commissioner (ST) (FAC) [W.P. (MD).Nos.13851 and 13870 of 2022…

GST ArticleHigh Court

Quashed the detention order passed by non-jurisdictional authority

byCA Bimal Jain16/09/202221/09/2022

The Hon’ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of…

GST ArticleHigh Court

Exporters cannot be denied the MEIS benefit due to technical error in the electronic system

byCA Bimal Jain11/09/202212/09/2022

The Hon’ble Madras High Court in M/s Gupta Hair Products (P) Ltd. V the Additional Director General of Foreign Trade…

GST ArticleHigh Court

No Service Tax to be levied on fitment and preparation of scalp to make Wig

byCA Bimal Jain25/08/202225/08/2022

The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner,…

GST ArticleHigh Court

SC direction to Open GSTN portal available to “any aggrieved assessee”

byCA Bimal Jain20/08/202220/08/2022

The Hon’ble Madras High Court in M/s Proventus Life Sciences Pvt. Ltd, v. Revenue Department [W.P.No.7423 of 2019 & W.M.P.No.8093…

GST ArticleHigh Court

Recording statement of accused is necessary pre-condition, before initiating proceedings for evasion of custom duty

byCA Bimal Jain16/08/202216/08/2022

The Hon’ble Madras High Court in J.Ananad and K.Sivamani v. The Assistant Commissioner of Customs, Customs Division, Nagapattinam [Crl.O.P.No.14526 of…

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