-
Copy of Madras HC order staying the order of allowing transition of Education Cess (EC), Secondary & Higher Education Cess (SHEC) & Krishi Kalyan Cess (KKC) into GST which is passed by a single Judge is now available on the portal.
Sutherland Global Services Ltd Vs Revenue
(2020) TaxCorp(IDT) 3513 (HC-MADRAS)
-
The complainant had himself withdrawn the complaint and despite that the authority had continued to proceed with the matter which is not permissible under Section 171 or the Rules made thereunder.
Shree Mahalakshmi Enterprises Vs Revenue
(2020) TaxCorp(IDT) 3512 (HC-MADRAS)
-
The impugned proceedings were already deferred by the Respondent as the petitioner had time to file the statutory appeal and said time was not expired. The writ petitions shall not be adjudicated further as the Respondent had chosen to defer the proceedings through said communication.
GRB Dairy Foods Pvt. Ltd. vs. The State of Tax Officer
(2020) TaxCorp(IDT) 3460 (HC-MADRAS)
-
If the Assistant Commissioner of Commercial Taxes finds prima-facie case in favour of the petitioners based on their representations, it is open to him to approach the GSTN and seek for access to GST Network.
Helvetica Lifestyle Boutique Private Ltd. vs. The Goods and Service Tax Network
(2020) TaxCorp(IDT) 3458 (HC-MADRAS)
-
The appellate tribunal is constituted also to see whether the legal principles and the decision making process are correct and fair. The expert members who are not well trained in law, cannot be permitted to overrule the judicial Member on these aspects. While deciding issues as to whether the decision making process by the adjudicating authority or the appellate authority was just, fair and reasonable and to decide issues regarding interpretation of notifications and sections under the CGST Act a properly trained judicially mind is necessary which the experts will not have, hence the number of expert members therefore cannot exceed the number of judicial Members on the bench.
Revenue Bar Association and Other vs. Union of India
(2019) TaxCorp(IDT) 3081 (HC-MADRAS)
-
Notice is issued to Revenue in writ challenging order of Tamil Nadu Authority for Advance Ruling (AAR) which denied exemption on contribution received by a Resident Welfare Association (RWA) where such contribution exceeded Rs. 7500 per month.
TVH Lumbini Square vs. Union of India
(2019) TaxCorp(IDT) 3073 (HC-MADRAS)
-
Assessee is directed to pay admitted liability without interest, since Revenue failed to respond to the assessee’s query on liability to pay interest qua ITC.
In the matter of Donsung Automotive Pvt. Ltd.
(2019) TaxCorp(IDT) 3044 (HC-MADRAS)
-
Since assessee filed belated returns on account of non- payment of GST on time, the liability to pay interest u/s 50(1) arises even without any assessment as the assessee is required to pay such interest on his own.
The Assistant Commissioner of CGST & Central Excise vs. Daejung Moparts Pvt. Ltd. & Ors.
(2019) TaxCorp(IDT) 3004 (HC-MADRAS) · Section 50
-
Company is not a wilful defaulter of its tax liability and the company has been facing economic hardships because of the liquidity crunch in the market, due to which several long-term customers have demonstrated their difficulty in making timely payments.
Choi Yongsuk and Chae Jae Won vs. State
(2019) TaxCorp(IDT) 2987 (HC-MADRAS)
-
Post outcome of the verification process, depending on the outcome, tax liability shall either be treated as paid, part-paid or unpaid.
Bray Controls India Private Limited vs. The Assistant Commissioner (ST), Chennai
(2019) TaxCorp(IDT) 2986 (HC-MADRAS)
-
HC - Revenue to rectify the technical difficulties TRAN-1 within two weeks.
Kumar Auto Agency vs The Principal Secretary /Commissioner of Commercial Taxes & Ors.
(2019) TaxCorp(IDT) 2708 (HC-MADRAS)
-
When recovery is made subject to determination in an assessment, the argument of the department that punishment for the offence alleged can be imposed even prior to such assessment, is clearly incorrect and amounts to putting the cart before the horse.
Jayachandran Alloys (P) Ltd. vs. The Superintendent of GST and Central Excise & Ors.
(2019) TaxCorp(IDT) 2702 (HC-MADRAS)
-
HC:
Mahendra Kumar Singhi vs. Commissioner of Sales Tax
(2019) TaxCorp(IDT) 2682 (HC-MADRAS)
-
HC - Denial of credit of TDS against GST in respect of ‘works contract’ - Notice issued.
Afcons Infrastructure Limited vs. the Deputy Commissioner (ST)
(2019) TaxCorp(IDT) 2461 (HC-MADRAS)
-
HC - Allows release of goods detained for non-updation of Part-B of E-Way bill upon payment of one-time tax liability under CGST Act and SGST Act for release of goods.
Preethi Kitchen Appliances Private Ltd. vs. The State Tax Officer
(2019) TaxCorp(IDT) 2423 (HC-MADRAS)
-
HC - Writ Dismissed - Since the issue pertains to imported goods classification, assessee to avail remedy under Customs Act.
Erbis Engineering Co. Ltd. vs. The Commissioner of Customs
(2018) TaxCorp(IDT) 2084 (HC-MADRAS)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.