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When Rule 92(3) of the CGST Rules, 2017, makes it clear that hearing is mandatory before rejecting any application for refund, the Assessing Authority as well as the Appellate Authority, in their respective orders, have arbitrarily and by total non application of mind to the said Rule.
World Home Textiles Inc vs Addl. Commissioner (Appeals)
(2021) TaxCorp(IDT) 4533 (HC-MADRAS)
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Input Tax Credit cannot be disallowed on the ground that the seller has not paid tax to the Government, when the purchaser is able to prove that the seller has collected tax and issued invoices to the purchaser.
Sri. Ranganathar Valves Pvt. Ltd. vs. The Assistant Commissioner
(2020) TaxCorp(IDT) 4358 (HC-MADRAS)
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GST Compensation Act does not deal and speak about the consequences of non-compliance of the time line stipulated under Subsection [2] of Section 7, it can be construed only as directory and not mandatory.
G. Sundarrajan vs. UOI & Ors.
(2020) TaxCorp(IDT) 4357 (HC-MADRAS)
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HC - Allows GSTR-1 rectification. Assessees should not be prejudiced from availing credit that they are otherwise legitimately entitled to.
Sun Dye Chem vs. The Assistant Commissioner
(2020) TaxCorp(IDT) 4352 (HC-MADRAS)
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HC - Levying interest on tax paid by reversal of ITC quashed.
In the matter of Maansarovar Motors Private Limited vs. The Assistant Commissioner & Ors.
(2020) TaxCorp(IDT) 4344 (HC-MADRAS)
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The Assessee was not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability with reference to Section 140 of the CGST Act, 2017.
Assistant Commissioner of CGST and Central Excise and Ors. vs. Sutherland Global Services Pvt. Ltd. & 2 Ors.
(2020) TaxCorp(IDT) 4288 (HC-MADRAS)
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The Petitioner is prepared for any stringent conditions which may be imposed by the Court and taking into account the period of incarceration suffered by the Petitioner, grants bail subject to conditions.
Kanthasamy vs. The Superintendent of CGST & Central Excise
(2020) TaxCorp(IDT) 4275 (HC-MADRAS)
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Impugned communication only solicits certain particulars from the Assessee.
Tamil Nadu Co-operative Milk Producers Federation Limited vs. Addl. Assistant Director DGGI
(2020) TaxCorp(IDT) 4253 (HC-MADRAS)
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Any observation on the merits of the case is likely to prejudice the case of the parties before us, either the assessee or the Revenue.
Krome Led Lighting Technologies Pvt. Ltd. vs. The Assistant Commissioner & Anr.
(2020) TaxCorp(IDT) 4209 (HC-MADRAS)
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It is a settled proposition of law that whenever an application of this nature is made, the statutory authority are bound to consider the claim made and pass a reasoned order.
M/s Jay Jay Mills vs. The State Tax Officer
(2020) TaxCorp(IDT) 4208 (HC-MADRAS)
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The Petition was filed against rejection for application of revocation of the cancellation of the registration.
D. Vasu Enterprises vs. The Principal Secretary of Commercial Taxes
(2020) TaxCorp(IDT) 4160 (HC-MADRAS)
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Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice.
Urbanclap Technologies India Pvt. Ltd. vs. State Tax Officer
(2020) TaxCorp(IDT) 4159 (HC-MADRAS)
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The powers conferred on the Municipal Council to impose tax on entertainment under Section 118 of the Puducherry Municipality Act, 1973 has not been omitted by virtue of Section 173(1)(a) of the PGST Act and a general provision made u/s 173(2) of the PGST Act cannot override or include a specific provision made u/s 173(1).
Balaji Theatre vs. The Chief Secretary & Ors.
(2020) TaxCorp(IDT) 4109 (HC-MADRAS)
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Puducherry GST Authority is directed to issue the necessary positive recommendations for migration/transition of credit available in the account of the GSTN, thereafter GSTN is directed to issue necessary intimation to the Petitioner permitting it to access the portal and upload relevant forms.
Guru Shoe Components and Company vs. GST Council
(2020) TaxCorp(IDT) 4079 (HC-MADRAS)
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If the Assessee fails to make balance payment within the 6 months stipulated period, it is open to the Revenue to resort to the remedy available under law to recover the said amount.
Shree M. Revathi Printers vs. The Deputy Commissioner Ministry of Finance, Department of Revenue Government of India & Ors.
(2020) TaxCorp(IDT) 4067 (HC-MADRAS)
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Section 83 requires an order of attachment to be passed only by the Commissioner, in writing.
Darshan Comtrade Pvt. Ltd. vs. Principal Chief Commissioner of GST & Central Excise
(2020) TaxCorp(IDT) 3652 (HC-MADRAS) · Section 83
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One cannot lose sight of the difficulties faced by assessees in transitioning into the new medium/procedure set out under the GST regime as this is common and public knowledge.
Samrajyaa and Company vs. Deputy Commissioner of GST & Central Excise
(2020) TaxCorp(IDT) 3606 (HC-MADRAS)
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Section 50 which was specifically intended to apply to a state of deprival cannot apply in a situation where the State was possessed of sufficient funds to the credit of the assessee. The proper application of Section 50 was one where interest was levied on a belated cash payment but not on ITC available all the while with the Department to the credit of the assessee.
Refex Industries Limited vs. The Assistant Commissioner of CGST & Central Excise
(2020) TaxCorp(IDT) 3576 (HC-MADRAS) · Section 50
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Though the liability of interest under section 50 is automatic, quantification of such liability shall have to be made by doing the arithmetic exercise, after considering the objections of the assesse.
The Assistant Commissioner of CGST & Central Excise and Anr. vs. Daejung Moparts Pvt. Ltd.
(2020) TaxCorp(IDT) 3571 (HC-MADRAS)
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If the plain meaning of the Entry does not result in any anamoly or absurdity and no two views are possible in any ambiguity, there is no need to invoke and apply any external aid of interpretation.
Aakavi Spinning Mills (P) Ltd. vs. The Authority for Clarification and Advance Ruling
(2020) TaxCorp(IDT) 3552 (HC-MADRAS)
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