In its ruling, the court set aside the impugned suspension order, directing the GST department to review the petitioner’s reply and issue a decision in accordance with the law. The court stressed that any further actions must align with legal …
The Madras High Court ruled that the department’s refusal to condone the one-day delay and the subsequent issuance of the SCN under Section 73(1) was unfair. In a crucial judgment, the Madras High Court has excused a one-day delay in …
Madras High Court Ruling in case of M/s. Bajrang & Bajrang; W.P No.9960 of 2024 and W.M.P No. 10982 & 10983 0f 2024 In a significant ruling, the Madras High Court has underscored the obligation of taxpayers to track the …
Madras High Court Ruling in case of L&T ITC Dispute In a recent development, the Madras High Court has delivered a significant ruling favouring Larsen & Toubro (L&T) by overturning a Goods and Services Tax (GST) order. This decision has …
The High Court emphasized that these hostels fall under the category of “exclusively residential purpose,” as per a 2017 notification of the central government. In a recent ruling by the Madras High Court, hostels renting rooms exclusively to girl students …
The Court highlighted that a civil suit needs to be filed as per Rule 11(6) of 2nd Schedule of Income Tax Act, by the party against whom the attachment order has been issued, to establish their rights over the disputed …
Court’s ruling emphasized that when a registered person asserts their eligibility for ITC claim with reference to GSTR-2A and GSTR-9 returns, the assessing officer must thoroughly examine the validity of the claim Legality of Assessing ITC Claim Solely based on …
ITC Claims Should not be Dismissed merely due to Administrative Actions such as the Retrospective Cancellation of Supplier’s GST Registration In a recent ruling on Writ Petition No.3505 of 2024 and W.M.P.Nos.3758 & 3759 of 2024, the Madras High Court …
Madras High Court Ruling: 100% Penalty not Leviable when SCN Issued under Section 73 Penalty under GST: In a recent decision by the Hon’ble Madras High Court on January 31, 2024, in the case of K.S. Janarthanam v. Deputy State …
Madras HC: Clustering Show Cause Notices Goes Against the Spirit of Section 73 of CGST Act Validity of Clustering Show Cause Notices: In a recent judgement in case of Titan Company Ltd vs Joint Commissioner of GST & Central Excise …
Court Rejected AAAR Stance that ‘Time of Supply’ is Solely Determined by the Date of Issuance of the Gift Voucher The Madras High Court has recently provided crucial clarity on the applicability of Goods and Services Tax (GST) on gift …