GST DAILY – 372 : HC set aside cancellation of GST registration due to mismatch in door number of business premises
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
Tag: Madras HC
GST DAILY – 371 : Bank a/c attachment to be lifted as assessee was unaware of GST notices uploaded on portal
THE HON’BLE MADRAS HIGH COURT IN THE CASE OFTvl. Zen Machine Tools V/s State Tax Officer
Madras HC clarifies GST Appeal Limitation Begins Only on Effective Communication, Not on Portal Upload Alone
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.
GST DAILY – 369 : Erroneous entry of ITC in GSTR-3B return, Assessee allowed to file rectification petition for consideration by tax authorities after giving opportunity of hearing.
Erroneous entry of ITC in GSTR-3B return, Assessee allowed to file rectification petition for consideration by tax authorities after giving opportunity of hearing.
GST DAILY – 365 : Matter remanded as assessee’s appeal dismissed without notice of non-compliance regarding pre-deposit: HC
Matter remanded as assessee’s appeal dismissed without notice of non-compliance regarding pre-deposit: HC
Writ petition against Show Cause Notice is premature before reply
The Hon’ble Madras High Court in Renaatus Projects Private Limited v. The Joint Director &Anr. [W.P. No. 32465 of 2024, order dated August 26, 2025] held that a writ petition challenging a Show Cause Notice (SCN) demanding GST on offshore construction services by a Foreign Branch Office (FBO) for a project in Mauritius is premature at the SCN stage, and directed the petitioner to file a detailed reply to the SCN before seeking judicial review.
GST DAILY – 344 : Assessment order passed against a dead person is non-est in law and liable to be set aside: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Rekha S. V/s Assistant Commissioner (ST), decided on 19-12-2023
GST DAILY – 334 : Order denying ITC for FY 2018-19 due to delay was set aside by HC, remitting case for reconsideration as per Finance (No.2) Act, 2024 amendment
THE HON’BLE MADRAS HIGH COURT IN THE CASE of – Kannan Mahalingam V/s Commissioner of GST & Central Excise, decided on 29-7-2024
GST DAILY – 316 : HC quashed order as assessee was hospitalised due to ill health and was unaware of notices posted on GST portal
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Sivapreetha Traders V/s State Tax Officer, decided on 14-6-2024
GST DAILY – 314 : Assessee should be provided opportunity to submit additional documents and establish exemption claim: HC
THE HON’BLE MADRAS HIGH COURT In the case OF Tvl. Hosur Builders V/sAssistant Commissioner (ST)(FAC), decided on 27-6-2024