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Tag: Madras HC

GST ArticleHigh Court

Order for non-granting GST registration must be a speaking order

byCA Bimal Jain06/08/202206/08/2022

The Hon’ble Madras High Court in the matter ofM/s B.C. Mohan Kumar v Superintendent of Central Goods & Service Tax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, 2022] has held that the order for cancelling…

GST ArticleHigh Court

Actions taken by the department during enquiry need not necessarily be termed as harassment

byCA Bimal Jain02/08/202202/08/2022

The Hon’ble Madras High Court in the matter of M/s Sridhar v the Superintendent of GST [Crl. O.P. No.7736 of 2022 dated June 6, 2022] dismissed the petition alleging the harassment by the Superintendent of Goods and Services Tax. Facts:M/s…

Judgment-Orders

GST refund cannot be denied for furnishing exports detail in incorrect field in GSTR-3B

byAdmin31/05/202231/05/2022

The Madras High Court (HC) has observed that the procedure laid down under Rule 96 of CGST Rules, 2017 cannot be applied strictly to deny legitimate export incentives that are available to an exporters. In this connection, a reference was…

High Court

Constitution of the GSTAT held as unconstitutional by Madras High Court

byAdmin29/09/201917/08/2024

The Hon’ble Madras HIgh Court in the case of Revenue Bar Association versus Union of India, The Goods and Services Tax Council, The State of Tamil Nadu has : struck down Section 110(1)(b)(iii) of the CGST Act which states that…

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