Madras High Court — GST

1. Madras High Court · 29 Apr 2021
   Paragraph 2.5 of the circular, insofar as it is contrary to the statutory provisions of Section 54(3) is bad in law.

   Chaizup Beverages LLP vs. The Asst. Commissioner

   (2022) TaxCorp(IDT) 5834 (HC-MADRAS)

2. Madras High Court · 27 Apr 2021
   Revenue does not appear to have taken any recovery action against the seller nor has taken a stand that the assessee has not even received the goods and had availed ITC on the strength of generated invoices.

   D. Y. Beathel Enterprises vs. State Tax Officer

   (2022) TaxCorp(IDT) 5832 (HC-MADRAS)

3. Madras High Court · 27 Apr 2021
   When the collection of tax is in consonance with the provisions of the Act, the provisions of Section 32, cannot be invoked at all.

   M.Srinivasan vs. Union of India

   (2022) TaxCorp(IDT) 5831 (HC-MADRAS)

4. Madras High Court · 18 Jan 2022
   Refund claim filed by the petitioner is clearly barred under the limitation prescribed under Section 54(1) of the respective enactments read with explanation (h).

   Quest Global Engineering Services Pvt. Ltd. Vs. The Deputy Commissioner

   (2022) TaxCorp(IDT) 5789 (HC-MADRAS)

5. Madras High Court · 11 Jan 2022
   Petitioner is permitted to file afresh the application for refund manually.

   Twin Disc Power Transmission Pvt. Ltd. vs. The Deputy Commissioner (ST) & Ors.

   (2022) TaxCorp(IDT) 5763 (HC-MADRAS)

6. Madras High Court · 11 Jan 2022
   Transactional Credits were credits already available for discharging the tax liability, and no provisions under Central Goods and Service Tax Act, 2017 and the respective State Enactments and the Rules should get in their way.

   Vikas Elastochem Agencies Private Limited vs. The Deputy Commissioner Central Excise & GST

   (2022) TaxCorp(IDT) 5762 (HC-MADRAS)

7. Madras High Court · 07 Jan 2022
   Amount paid by Petitioner shall be treated as amount paid under protest and will be subject to final appropriation in proceedings to be initiated under Sections 73/74 of CGST Act, 2017.

   Aditya Energy Holdings vs. Directorate General of GST Intelligence

   (2022) TaxCorp(IDT) 5755 (HC-MADRAS)

8. Madras High Court · 07 Jan 2022
   Revenue is directed to accept the returns filed in terms of proviso 2 Rule 23 of CGST/TNGST Rules and facilitate the payment of tax by the Petitioner.

   N. Ramanadhapuram Primary Agri. Co-op Credit Society vs. CBIC

   (2022) TaxCorp(IDT) 5753 (HC-MADRAS)

9. Madras High Court · 04 May 2021
   Section 169 of CGST Act, 2017 provides for service of notice by e-mail is an accepted mode of service.

   Tvl. Gokul Traders vs. Deputy State Tax Officer (ST)

   (2022) TaxCorp(IDT) 5734 (HC-MADRAS)

10. Madras High Court · 11 May 2021
    The era of GST is nascent and a rigid view should not be taken in procedural matters such as the present one.

    Carlstahl Craftsman Enterprises Private Limited Vs. Union of India

    (2022) TaxCorp(IDT) 5722 (HC-MADRAS)

11. Madras High Court · 05 May 2021
    Liability cannot be waived when provisions of the Act are unambiguous.

    T. Karthick Raja vs. The General Manager

    (2022) TaxCorp(IDT) 5717 (HC-MADRAS)

12. Madras High Court · 14 May 2021
    What is sought for by the Petitioner is revival of of registration only, and in the guise of considering the application for revocation, the authorities cannot embark upon the process of assessment.

    Ramkrishna Mahalingam vs. State Tax Officer

    (2022) TaxCorp(IDT) 5710 (HC-MADRAS)

13. Madras High Court · 12 May 2021
    Assessee cannot feign ignorance, when it is implicit that the assessee obtained the credentials of defunct firms and handed over the same to other accused for being misused for cheating the exchequer.

    Bajan Lal Bishnoi vs. The Superintendent of GST & Central Excise

    (2022) TaxCorp(IDT) 5708 (HC-MADRAS)

14. Madras High Court · 11 May 2021
    Assessee submitted refund applications manually and if error occurred on part of GSTN, the assessee cannot be expected to show proof for the same, as nothing can be more unfair.

    Tvl. Mehar Tex vs. The Commissioner of CGST

    (2022) TaxCorp(IDT) 5706 (HC-MADRAS)

15. Madras High Court · 31 Dec 2021
    It was incumbent on the part of Revenue to issue a notice of personal hearing to the Assessee before passing the order, and since revenue has not done so therefore matter is being remitted back to the revenue.

    Prime Alloys vs. The State Tax Officer & Ors.

    (2022) TaxCorp(IDT) 5700 (HC-MADRAS)

16. Madras High Court · 31 Dec 2021
    Revenue is free to transfer the seized/confiscated goods in the respective vehicles to any Government warehouse.

    C. Ranganathan & Anr. vs. The Commissioner of Commercial Tax & Anr.

    (2022) TaxCorp(IDT) 5699 (HC-MADRAS)

17. Madras High Court · 11 Mar 2021
    Supply by applicant is liable to GST and subject to the monetary turnover of the applicant, is liable to obtain GST registration under CGST/TNGST Act 2017.

    In the matter of Tamil Nadu Skill Development Corporation

    (2021) TaxCorp(IDT) 4725 (HC-MADRAS)

18. Madras High Court · 11 Mar 2021
    The error arose out of inadvertence, that such bonafide mistakes must be permitted to be corrected.

    Pentacle Plant Machineries Pvt. Ltd. Vs Office of the GST Council

    (2021) TaxCorp(IDT) 4724 (HC-MADRAS)

19. Madras High Court · 25 Feb 2021
    The Petitioner has to credit its TDS in respect of works contract executed by it for the Metro Rail that it seeks to set off against GST levy.

    Tvl. Afcons Infrastructure Limited vs. The Deputy Commissioner (ST)

    (2021) TaxCorp(IDT) 4689 (HC-MADRAS)

20. Madras High Court · 22 Feb 2021
    Attachment of bank account will continue till passing of and subject to final orders of assessment.

    EMPS Property Services vs. The State Tax Officer

    (2021) TaxCorp(IDT) 4676 (HC-MADRAS)

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