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Non-filing of certified copy of the impugned order within 7 days of filing of appeal u/s 107 of TNGST Act is only a technical defect and merit of the matters in the Appeal should not have been sacrificed for non compliance of a procedural requirement.
PKV Agencies vs The Appellate Deputy Commissioner
(2023) TaxCorp(IDT) 7502 (HC-MADRAS)
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GSTR-01 only deals with details and hence would not constitute a statutory return as unacceptable and contrary to the scheme of the Act.
K.I. International (India) Ltd. vs. The Principal Secretary
(2023) TaxCorp(IDT) 7481 (HC-MADRAS)
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The assessee has set out no explanation, let alone justifiable explanation, for the condonation of even the one month extension statutorily provided and thus the further delay of 6 months over and above the statutory limitation is fatal to its case.
Jony Electricity India Engineering Pvt Ltd vs The Appellate Authority
(2023) TaxCorp(IDT) 7417 (HC-MADRAS)
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Scope of review is limited to only those cases wherein an apparent error has been made out in the order sought to be reviewed.
Polygems vs. The Assistant Commissioner (ST)
(2023) TaxCorp(IDT) 7378 (HC-MADRAS)
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The only interim protection that can be granted for the petitioner is to give protection in respect of the impugned attachment orders for a limited period of two weeks challenging the orders of the Appellate Authority by filing a separate Writ Petition.
Veerapandi Common Effluents Treatment Plant Ltd. vs. Asst. Commissioner of State Taxes
(2023) TaxCorp(IDT) 7322 (HC-MADRAS)
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Being a show cause notice, that too when the same has been issued on account of non-payment of the GST as per FORM GST DRC-01, this Court cannot entertain this writ petition at this stage.
Liberty Clothing Company Vs UOI & Ors
(2023) TaxCorp(IDT) 7272 (HC-MADRAS)
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Since a specific request had not been made by the Assessee for release of the blocked funds in its HDFC Bank Account, it will have to give a fresh representation to Revenue seeking for release of the blocked funds in the Assessee's bank account, maintained with HDFC Bank.
Lucas TVS Ltd vs. Superintendent of GST and Central Excise & Ors
(2023) TaxCorp(IDT) 7227 (HC-MADRAS)
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Since the Assessee did not participate in the personal hearing afforded to him as per the impugned Summons, this Court deems it fit to grant one more opportunity for the Assessee to participate in the personal hearing.
Tvl. Metal Trade Incorporation vs. The Special Secretary& Ors.
(2023) TaxCorp(IDT) 7214 (HC-MADRAS)
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Revenue is directed to pass final orders on merits and in accordance with law after considering contentions of assessee.
Primox Steels vs. The Joint Commissioner & Ors.
(2023) TaxCorp(IDT) 7201 (HC-MADRAS)
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Court feels that the benefit extended may be extended to the Petitioner.
Pitchaiah Venkateshprumal vs. The Superintendent of CGST & Central Excise
(2023) TaxCorp(IDT) 7200 (HC-MADRAS)
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Serving Forms GST DRC-01 and GST DRC-01A before passing an order u/s 73 of the TNGST Act is optional for Proper Officer and not compulsory after amendment to Rule 142(1A) of TNGST Rules w.e.f October 15, 2020.
Vishaka Exports vs Assistant Commissioner (ST) (FAC)
(2023) TaxCorp(IDT) 7128 (HC-MADRAS) · Section 73
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The aforementioned refund application was followed by as many as four reminders and it is rather intriguing that a simple refund application u/s 54 of CGST Act has been kept pending for such length of time.
Peiner Smag Machinery (India) Pvt Ltd vs. Assistant Commissioner of Customs
(2023) TaxCorp(IDT) 7110 (HC-MADRAS)
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Where assessee-dealer has opted for refund of accrued ITC from VAT regime, it cannot be compelled to opt for carrying forward the credit to GST regime as it is after all an option given to the dealer.
Easwaran Brothers India Pvt Ltd vs Assistant Commissioner (ST) (FAC)
(2023) TaxCorp(IDT) 7064 (HC-MADRAS)
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Returns were filed belatedly, without giving a dispositive reasoning and without going into the legal drill of returning such a finding on the reasons adduced by assessee.
Raj Kishore Engineering Construction (P) Ltd vs Joint Commissioner (Appeals) II
(2022) TaxCorp(IDT) 7020 (HC-MADRAS)
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Failure to make payment or demonstrate before Revenue will lead to continuance of notice.
Madras Radiators and Pressings Ltd. vs. Assistant Commissioner & Ors.
(2022) TaxCorp(IDT) 7008 (HC-MADRAS)
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A statement recorded cannot substitute a determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act.
Rayan Traders vs Pr. Chief Commissioner
(2022) TaxCorp(IDT) 6970 (HC-MADRAS)
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Rejecting refund claim of ITC accumulated on exports, solely on an inadvertent error that had transpired would be hypothetical.
Abi Egg Traders vs. Assistant Commissioner
(2022) TaxCorp(IDT) 6883 (HC-MADRAS)
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Assessee missed the bus in regard to several opportunities extended post-cancellation of registrations by way of Amnesty Schemes wherein assessee was granted time extensions to take necessary steps for restoring cancelled registrations.
M. Mallika Mahal vs Commissioner of Central GST and Central Excise
(2022) TaxCorp(IDT) 6761 (HC-MADRAS)
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The acts of interception and retention, though an invasion into the rights of citizens, have been accorded statutory sanction in pursuance of the aims and objects of the Goods and Services Act.
D.K. Enterprises vs. The Assistant/Deputy Commissioner (ST)
(2022) TaxCorp(IDT) 6715 (HC-MADRAS)
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Assessee is directed to give his explanation to the jurisdictional assessing officer, and it is for the assessing officer to see whether the triangular transaction Bill to, Ship to is complete and thereafter, process the same.
Macmet Engineering Ltd vs. The Commissioner of Commercial Taxes
(2022) TaxCorp(IDT) 6701 (HC-MADRAS)
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