Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 4]
75% Gross Profit Earned from Indian Operations: Delhi HC upholds Direction of the AO to Adopt Attribution Rate of Revenue THE COMMISSIONER OF INCOME...
![GSTR Filing delayed due to Ill-Health: Madras HC grants Firms 45 Days to Reclaim Cancelled GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/WhatsApp-Image-2024-08-31-at-14.27.52_9d758513.jpg "GSTR Filing delayed due to Ill-Health: Madras HC grants Firms 45 Days to Reclaim Cancelled GST Registration [Read Order]")
![GST Registered Person must Respond to SCN Despite dropped Scrutiny Proceedings: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/gst-gst-news-goods-and-services-tax-scn-scn-news-show-cause-notice-madras-hc-madras-high-court-madras-hc-news-madras-highcourt-news-taxscan.jpg "GST Registered Person must Respond to SCN Despite dropped Scrutiny Proceedings: Madras HC [Read Order]")
GST on Mining Lease Amount Paid to Government: Madras HC defers Adjudication for Pending SC's Royalty Ruling [Read Order]
In a recent ruling, the Madras High Court, considering the decision of this court in another case, deferred the orders of GST ( Goods and Services Tax ) adjudication on GST leviability on Mining...
![GST on Mining Lease Amount Paid to Government: Madras HC defers Adjudication for Pending SCs Royalty Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/gst-gst-news-gst-on-mining-madras-hc-madras-hc-news-madras-high-court-madras-high-court-news-taxscan.jpg "GST on Mining Lease Amount Paid to Government: Madras HC defers Adjudication for Pending SCs Royalty Ruling [Read Order]")
Mismatch between ITC in GSTR-3B and Auto-Populated GSTR-2A: Madras HC remands Matter for Reconsideration [Read Order]
The Madras High Court remanded the matter for reconsideration due to a mismatch between the Input Tax Credit ( ITC ) in GSTR-3B and the auto-populated GSTR-2A. An order in original dated...
![Mismatch between ITC in GSTR-3B and Auto-Populated GSTR-2A: Madras HC remands Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITC-Input-Tax-Credit-GSTR-3B-and-GSTR-2A-mismatch-Madras-High-Court-GSTR-3B-GSTR-2A-taxscan.jpeg "Mismatch between ITC in GSTR-3B and Auto-Populated GSTR-2A: Madras HC remands Matter for Reconsideration [Read Order]")
GST Demand based on Mismatch in GSTR 3B return and auto-populated GSTR 2A:Â Madras HC directs Re-Adjudication [Read Order]
The Madras High Court directed re-adjudication of the Goods and Service Tax ( GST )Â demand based on the mismatch between the GSTR-3B return and the auto-populated GSTR-2A. An order in original...
![GST Demand based on Mismatch in GSTR 3B return and auto-populated GSTR 2A:Â Madras HC directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Mismatch-in-GSTR-3B-return-and-GSTR-2A-Madras-High-Court-GSTR-3B-return-GSTR-2A-taxscan.jpeg "GST Demand based on Mismatch in GSTR 3B return and auto-populated GSTR 2A:Â Madras HC directs Re-Adjudication [Read Order]")
Failure of Accountant to inform of GST Demand Notice: Madras HC remands matter for Reconsideration [Read Order]
The Madras High Court remanded the matter for reconsideration due to the failure of an accountant to inform the client of a Goods and Service Tax ( GST ) demand notice. An order in original dated...
![Failure of Accountant to inform of GST Demand Notice: Madras HC remands matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Failure-Accountant-GST-Demand-Notice-Madras-HC-Reconsideration-taxscan.jpg "Failure of Accountant to inform of GST Demand Notice: Madras HC remands matter for Reconsideration [Read Order]")
GST liability confirmed on Purchase and Sales Turnover Mismatch: Madras HC allows Hearing Opportunity on 10% Pre-Deposit [Read Order]
The Madras High Court has granted a hearing opportunity for cases where GST liability was confirmed due to mismatches in purchase and sales turnover, with a requirement of a 10% pre-deposit. An...
![GST liability confirmed on Purchase and Sales Turnover Mismatch: Madras HC allows Hearing Opportunity on 10% Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-GST-liability-Madras-HC-Madras-HC-Hearing-Sales-Turnover-Mismatch-GST-updates-GST-news-taxscan.jpg "GST liability confirmed on Purchase and Sales Turnover Mismatch: Madras HC allows Hearing Opportunity on 10% Pre-Deposit [Read Order]")
Delivery Challans Essential for Establishing Smooth Flow from Exporter-Importer- Recipient: Madras HC directs to Reconsider Goods Release based on Delivery Challans [Read Order]
In a recent ruling, the Madras High Court set aside the detention order of the intercepted 'Oleoresin Paprika Crude' Goods intercepted. The court directed the department to reconsider the release of...
