GST Payer has Right to be heard despite forgetting to Request for Personal Hearing on GST Portal: Madras HC [Read Order]
The Madras High Court observed that the Goods and Services Tax ( GST ) payer has the right to be heard even after forgetting to request for personal hearing on the GST portal. A Single
Pending GST Return filed upon Receipt of SCN: Madras HC quashes GST Registration Cancellation Order [Read Order]
In a recent ruling, the Madras High Court has quashed the order cancelling Goods and Services Tax ( GST ) registration as the Show Cause Notice ( SCN ) was issued prematurely in August 2022,
GSTR 2A vs. GSTR3B Mismatch Cross Verification Plea ends up in Expeditious Disposal Order by Kerala HC [Read Order]
In a significant legal development at the High Court of Kerala, a plea seeking cross-verification of GSTR 2A and GSTR3B mismatches has culminated in an expeditious disposal order for the Goods and Services Tax (
‘Ignorantia Juris Non Excusat’, Unawareness of GST Proceedings not Convincing: Madras HC sets aside Order with Pre-Deposit Condition [Read Order]
The Madras High Court sets aside the Goods and Service Tax ( GST ) assessment order with 10% pre deposit condition to contest the tax demand. The court observed that the unawareness of the GST
GSTR-3B and GSTR-2A Discrepancy Rectification: Madras HC Directs to Dispose of Rectification Petitions with 2 months [Read Order]
In a recent ruling, the Madras High Court directed the Assistant Commissioner, (ST) to dispose of rectification petitions for rectifying the Goods and Services Tax- 3B ( GSTR 3B ) and GSTR 2A Discrepancy within
GSTR 3B & 2A Discrepancy Linked to Misplaced Reporting, 60% Tax Demand Appropriated from Bank & ECL: Madras HC sets aside Order [Read Order]
The Madras High Court nullifies the Goods and Service Tax (GST) assessment order as  of 60% of the tax demand were appropriated from both the bank account and Electronic Credit Ledger (ECL), arised from a
GSTN issues Advisory on Reset and Re-filing of GSTR-3B of some Taxpayers
The Goods and Services Tax Network ( GSTN ) has issued an advisory on rest and re-filing of Goods and Services Tax Returns - 3B ( GSTR- 3B ) for some taxpayers with regards to the
ITC Reflected in GSTR-2A higher than availed and Reflected in GSTR-3B: Madras HC sets aside GST Order against Larsen & Toubro [Read Order]
In a recent ruling, the Madras High Court granted relief to Larsen & Toubro by overturning the Goods and Services Tax ( GST ) order and remanding the matter for reconsideration. Allegations arose regarding higher
Madras HC grants Opportunity to Contest GST demand Despite Failure to Reply to SCN on 10% pre-deposit Condition for Discrepancy in ITC Claimed [Read Order]
The Madras High Court has extended an opportunity for contesting a Goods and Services Tax ( GST ) demand, despite the petitioner's failure to respond to a Show Cause Notice ( SCN ) regarding a
CBIC Waives of Interest for Late GSTR-3B Filers Amid GST Portal Glitches [Read Notification]
The Central Board of Indirect Taxes and Customs ( CBIC ) has waived the interest for registered class of person who filed the Goods and Services Tax Returns - 3B ( GSTR 3B ) late due
Full & 50% Liabilities cleared across Two Financial Years, Revenue Interest Secured: Madras HC sets aside GST Demand Orders [Read Order]
The Madras High Court, noting that the petitioner had settled the entire tax liability for one financial year and 50% for another, ensured that the revenue's interests were protected. Consequently, the court set aside the
Supreme Court & High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from March 30th, 2024 to April 5th, 2024. SUPREME COURT Challenge on Interest under sub-section (1)
Bombay High Court quashes Assessment Order Citing Violation of Principles of Natural Justice & Denial of Fair Personal Hearing [Read Order]
The High Court of Bombay has quashed an assessment order issued by the Deputy Commissioner of State Tax citing a serious violation of the principles of natural justice and the denial of a fair personal
Disparity in GSTR-3B and GSTR 2A/2B due to ITC claimed in Respect of Customs Duty: Madras HC quashes GST Order with Condition [Read Order]
The Madras High Court quashed the Goods and Services Tax ( GST ) Assessment order demanding tax liability stating discrepancy found in GSTR-3B and GSTR 2A/2B with a condition directing the petitioner to remit 10%
GST Authorities Erroneously Debit wrongly availed ITC from ECL Despite Subsequent Reversal in GSTR-3B: Madras HC quashes GST Assessment Order [Read Order]
The Madras High Court has quashed the Goods and Services Tax ( GST ) Assessment Order in the matter were the authorities debited the wrongly availed Input Tax Credit from Electronic Credit Ledger ( ECL