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Single GST SCN Covering Five Financial Years is Impermissible: Madras HC Quashes Order [Read Order]

In a recent ruling, the Madras High Court quashed a consolidated GST assessment order covering five financial years 2019-20 to 2023-24, holding that...

Double Taxation on GSTR-3B Delay Unsustainable: Madras HC Quashes Duplicate GST Interest Order [Read...

‘Bunching’ of GST notices across Multiple FYs Not Permissible: Madras HC; Holds Section 74A...

Hostel Use by Working-Class Tenants Constitutes Residential Occupancy: Madras HC Sets Aside...

GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature,...

Penalty u/s 125 of GST Cannot Be Levied When Late Fee u/s 47 Already Imposed: Madras HC [Read Order]

In a recent ruling, the Madras High Court held that penalty under Section 125 of the GST Act cannot be levied when a late fee under Section 47 has already been imposed, and it remanded the matter for...

Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]

The Madras High Court quashed an ex parte assessment order passed under the Goods and Services Tax ( GST ) Act for non-filing of a reply, holding that the fault lay with the auditor engaged for...

6-Year Limitation Period u/s 153C Commences from Date of Material Handover to AO, Not Date of Search or Notice: Madras HC [Read Order]

In a recent ruling, the Madras High Court held that under Section 153C of the Income Tax Act, the six-year limitation period for issuing a notice to a person other than the one searched begins from...

Madras HC Rejects GST S. 16(4) Plea in Wrongful ITC Availment Issue, Directs Appeal as Proper Remedy [Read Order]

The Madras High Court has dismissed a writ petition challenging a GST ( Goods and Services Tax ) order on alleged wrongful availment of Input Tax Credit ( ITC ), holding that the dispute did not fall...

GST order Passed Just One Day Before Personal Hearing Date: Madras calls out Clear Violation of Natural Justice [Read Order]

The Madras High Court set aside a GST ( Goods and Services Tax ) order that was passed a day before the scheduled personal hearing. Justice Krishnan Ramasamy, presiding over the matter on July...

GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

The Madras High Court has set aside a GST ( Goods and Services Tax ) order passed in the name of a deceased assessee, despite the department being informed of his demise. The petitioner, Nisha...

41 km Route Deviation Not Justified: Madras HC says rerouting ‘Malafide Intention’ to Deliver goods Illegally, Upholds GST Detention Order [Read Order]

The Madras High Court has upheld a detention order issued by the GST ( Goods and Services Tax ) authorities and dismissed the company’s plea challenging the proceedings. The Court noted that...