The Hon’ble Madras High Court in the case of M/s. Eicher Motor Ltd. v. Superintendent GST and Central Excise and Ors. [W.P. No. 16886 of 2023 dated January 23, 2024] set aside the order and recovery notice and allowed the writ petition, thereby holding that, Assessee is not liable to pay the interest when the […]
Services for ‘agricultural produce’ by way of loading, unloading, packing, storage or warehousing are exempt from GST
The Hon’ble Madras High Court in the case of Naga Ltd. v. Puducherry Authority for Advance Ruling [Writ Petition No. 2851 of 2021 dated November 10, 2023] held that services rendered in relation to ‘agricultural produce’ by way of loading, unloading, packing, storage, or warehousing were exempt from GST under the SI. No. 54 (e) […]
Lawgics – Judgment No. 062
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 062
Lawgics – Judgment No. 061
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 061
Assessment Order liable to be set aside when Notice is not served physically
The Hon’ble Madras High Court in the case of Jak Communications (P.) Ltd. v. Deputy Commercial Tax Officer [W.P. No. 35453 of 2023 dated December 19, 2023] disposed the writ petition thereby setting aside the Assessment Order passed by the Revenue Department in cases where the Notices were not served physically to the Assessee, even […]
Classification of Services cannot be the subject matter of writ petition
The Hon’ble Madras High Court in the case of KPR Concrete Readymix v. State Tax Officer [Writ Petition Nos. 35949, 35953 of 2023 January 08, 2024] held that the dispute revolves around the classification of services, which does not fall within the limited category of cases in which a Show Cause Notice may be assailed […]
Lawgics – Judgment No. 057
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 057
Madras high court clarifies on gift voucher GST
The Madras high court has provided clarity on the levy of GST against gift vouchers. In the case of Kalyan Jewellers, it modified a ruling given by the Appellate Authority for Advance Rulings (AAAR), which had been sought earlier by this entity. The high court clarified that a ‘gift voucher’ is an ‘actionable claim’ (enforceable debt), not […]
Lawgics – Judgment No. 056
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 056
Payment of Interest can be made in installments
The Hon’ble Madras High Court in the case of Everyday Banking and Retail Assets v. Office of the Assistant Commissioner (ST) [Writ Petition No. 35372 OF 2023 January 03, 2024] held that the Petitioner asserts that all tax dues were settled and that the Petitioner requires time to pay interest. Thus, the Petitioner was allowed […]