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The Hon’ble Madras High Court in the case of R A and Co held that issuance of a single show cause notice and passing of a composite assessment order covering more than one financial year is impermissible under the GST Act, and such action renders the proceedings void ab initio.
The Hon’ble Madras High Court in Tata Play Limited held that Notification No. 56/2023-CT issued under Section 168A of the CGST Act were ultra vires and unsustainable, due to absence of valid recommendation from the GST Council at the time of issuance.
The Hon’ble Madras High Court in the case of M/s Shree Balaji Enterprises held that rectification under GST can only be sought for an apparent error on the face of record and not for reassessment, however, the matter has been remanded for fresh adjudication due to violation of principles natural justice.
The Hon’ble Madras High Court in M/s Namasivaya Auto Parts set aside the ex-parte order dated December 27, 2023 passed against the Petitioner on the ground that the show cause notices along with the reminder notices were served only by uploading on the GST portal do not amount to effective service, especially where no further steps were taken by the officer despite the Petitioner being non-responsive.
The Hon’ble Madras High Court in the case of D. Hamsa Sundaramoorthy & Ors. held that where the flat price was expressly advertised as “inclusive of GST”, Tamil Nadu Housing Board could not thereafter demand an additional 5% GST from the allottees.
The Hon’ble Madras High Court in Red Rose Garments condoned a delay of 72 days in filing an appeal beyond the prescribed period, holding that the Petitioner’s failure to take note of the ex-parte Impugned order uploaded on the GST common portal was a genuine reason. The appeal was restored for hearing on merits, subject to an additional pre-deposit of 15% of the disputed tax amount.
The Madras High Court has ruled that the Tamil Nadu Housing Board (TNHB) is not entitled to collect additional GST from flat purchasers after collecting the full flat cost, which is inclusive of the GST amount, as per the advertisements released during the time of entering into the agreement.
The Madurai Bench of Madras High Court has held that contracts awarded by Rail Vikas Nigam Limited (RVNL) for railway infrastructure development works are eligible for the concessional rate of 12% GST.
The Hon’ble Madras High Court of Madurai Bench in the case of M/s Modern India Products allowed refund claim by the assessee of the IGST refund for exports that would qualify as zero -rated supply. While Circular No. 37/2018-Customs dated October 09, 2018 (“the Circular”) relied upon by Standing Counsel to state that if duty drawback is claimed, refund of IGST amount cannot be sought. The Court relied on the Hon’ble Gujarat High Court case wherein it was held that the Circular cannot prevail over Rule 96 of the CGST Rules.
The Hon’ble Madras High Court in the case of Annai Angammal Arakkattalai (Pre Mahal) dismissed the petition filed by the Assessee wherein the entire claim against the Assessee was arisen of its failure to register itself under GST and only pursuant thereto, the Assessee remitted tax. On perusal of the orders indicate that there was deliberate attempt to evade payment of tax by not registering and issuing receipts as donation to trust and only after inspection Assessee agreed to pay tax. The orders did not call for any interference and therefore, instant petition was to be dismissed.