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Order set aside as it was uploaded on portal but not served by registered post, preventing the assessee from participating in proceedings: HC
Jamal Mohamed Jahir Hussain V/s Superintendent of CGST and Central Excise, decided on 8-11-2024
The 18-year-old alleged 2G spectrum scam has come back to haunt Kalaignar TV Private Limited, with the Income Tax (I-T) department reviving its inquiry into the receipt of ₹200 crore by the television channel during the assessment years 2009-10 and…
The Hon’ble Madras High Court in the case of Manu Blue Metals and M. Sand disposed of the writ petition in case where the rectification application filed was not being decided upon within the prescribed period of six months for rectification of order as per Section 161 of the Central Goods and Services Tax Act (“the CGST Act”).
The Hon’ble Madras High Court in the case of Instakart Services Private Limited held that the issuance of a consolidated show cause notice and passing a single order covering multiple financial years is impermissible in law.
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Professional Car Decors V/s Superintendent of CGST & C.Ex., decided on 12-9-2024
THE HON’BLE MADRAS HIGH COURT IN THE CASE OFTvl. Zen Machine Tools V/s State Tax Officer
The Hon’ble Madras High Court in the case of Sharp Tanks and Structurals Private Limited v. Deputy Commissioner GST Appeals & Ors. [W.P.MD Nos. 24684-24685 of 2025, order dated September 17, 2025] held that the limitation period for filing appeals under Section 107 of the CGST Act begins only when the order is effectively communicated to the assessee through recognized modes such as personal delivery, registered post, or courier, and mere uploading of the order on the GSTN portal does not constitute effective communication.
Erroneous entry of ITC in GSTR-3B return, Assessee allowed to file rectification petition for consideration by tax authorities after giving opportunity of hearing.
Matter remanded as assessee’s appeal dismissed without notice of non-compliance regarding pre-deposit: HC