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Tag: Madras HC

GST ArticleHigh Court

Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice

byCA Bimal Jain09/03/202309/03/2023

The Hon’ble Madras High Court in M/s. Novateur Electrical & Digital Systems Pvt. Ltd v. the Assistant Commissioner (ST) and…

GST ArticleHigh Court

Demand order passed without considering the reply to the SCN is not sustainable

byCA Bimal Jain03/03/202304/03/2023

The Hon’ble Madras Court in M/s. Engineering Aids v. State Tax Officer and Ors. [W.P. No.28124 of 2022 dated February…

GST ArticleHigh Court

Assessee directed to file representation for release of blocked funds w.r.t. alleged non-payment of GST and excess availment of ITC

byCA Bimal Jain24/02/202324/02/2023

The Hon’ble Madras High Court in M/s Lucas TVS Limited v. Superintendent of GST and Central Excise and Ors. [W.P.…

GST ArticleHigh Court

Revenue department cannot initiate assessment proceedings once moratorium order has been passed by NCLAT

byCA Bimal Jain18/02/202318/02/2023

The Hon’ble Madras High Court in Tvl. ITNL-KMB (J.V.) v. The Deputy Commissioner of (ST), [W.P. Nos.2850 and 2852 of…

GST ArticleHigh Court

Assessee allowed to submit an additional reply to a SCN against non-payment of tax within prescribed period under the SVLDRS

byCA Bimal Jain16/02/202316/02/2023

The Hon’ble Madras High Court in M/s. P.K. Japee & Co. v. Deputy Commissioner of GST and Central Excise and…

GST ArticleHigh Court

Writ petition filed before the passing of the final order is premature and not maintainable

byCA Bimal Jain16/02/202316/02/2023

The Hon’ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024…

GST ArticleHigh Court

CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter

byCA Bimal Jain13/02/202313/02/2023

The Hon’ble Madras High Court in the matter of Tvl Metal Trade Incorporation v. the Special Secretary, Head of the…

GST Article

Refund application cannot be rejected without providing opportunity of personal hearing to the assessee

byAdmin08/02/202308/02/2023

The Hon’ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in…

High Court

M/s. Lenovo India Private Limited Vs. Assistant Commissioner of GST & Central Excise, Chennai – Madras High Court Order

byadmin07/02/202307/02/2023

W.P. No. 1863 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS Order dated 01.02.2023 The Hon’ble Mr. Justice…

GST ArticleHigh Court

Parallel proceedings cannot be initiated by Central/ State Tax Authorities on the same subject matter

byCA Bimal Jain07/02/202307/02/2023

The Hon’ble Madras High Court in the case of M/s. VGN Projects Estates Private Limited v. Assistant Commissioner (State Taxes)…

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