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Tag: Madras HC

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 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023] has held that the petition filed…

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 Council Secretariat and Ors. [W.P.No. 3033 of 2023 And W.M.P.No. 3125 of 2023 dated February 6, 2023] has held…

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 [W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023] quashed the Order passed by the Revenue Department rejecting…

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 Abdul Quddhose W.P. No. 1863 of 2023 and W.M.P. No. 1965 of 2023 Petitioner M/s. Lenovo India Private Limited,(Represented by…

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) and others [W.P.No.2391 of 2023 and W.M.P.No.2481 of 2023, dated January 30, 2023] has directed the assessee to file a…

GST ArticleHigh Court

Mere expiry of E-way Bill does not create any scope for evasion

byCA Bimal Jain31/01/202331/01/2023

The Hon’ble Madras High Court in Tvl. Thiruvannamalaiyar Transport v. the Deputy State Tax Officer & Anr. [W.P. No. 32960 of 2022 and WMP. No. 32361 of 2022 in W.P. No. 32960 of 2022 dated December 13, 2022] has set…

GST ArticleHigh Court

Demand order u/s 129 of the CGST Act can’t be passed beyond the period of 7 days from the date of service of notice

byCA Bimal Jain31/01/202331/01/2023

The Hon’ble Madras High Court in the matter of Deepam Roadways v. the Deputy State Tax Officer and Ors. [W.P. No. 476 of 2023 and Ors. dated January 23, 2023] quashed the notice of detention of goods and the consequential…

COMPLIANCE

Cancelled GST registration can be restored upon fulfilment of conditions

byCA Bimal Jain17/01/202317/01/2023

The Hon’ble Madras High Court in the matter of Pitchaiah Venkateshprumal v. Superintendent of CGST & Central Excise [W.P(MD). No. 25743 of 2022 & W.M.P(MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022] has held that cancellation of…

GST ArticleHigh Court

Cancellation of GST Registration without proper explanation is not sustainable

byCA Bimal Jain17/01/202317/01/2023

The Hon’ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation of the…

GST ArticleHigh Court

Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund

byCA Bimal Jain02/01/202302/01/2023

The Hon’ble Madras High Court in Easwaran Brothers India Private Limited v. The Assistant Commissioner (ST) (FAC) [W.P. No. 33593, 33048 and 33593 of 2022 dated December 15, 2022] has held that dealers cannot be compelled to carry forward Input…

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